Notes to SEFA
Title: Non-Cash Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Purchase District Health Department and is presented on the cash (regulatory) basis of accounting as mandated by the Kentucky Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management, Administrative Reference for Local Health Departments. This is also the basis of accounting used in the financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: Purchase District Health Department has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
There were no non-cash expenditures applicable to Purchase District Health Department during the current year.
Title: Financial Statement Reconciliation
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Purchase District Health Department and is presented on the cash (regulatory) basis of accounting as mandated by the Kentucky Cabinet for Health and Family Services, Department for Public Health, Division of Administration and Financial Management, Administrative Reference for Local Health Departments. This is also the basis of accounting used in the financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: Purchase District Health Department has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance.
Total federal expenditures per Schedule of Expenditures of Federal Awards on page 89 $2,822,094; Fiscal year ended June 30, 2023 excess of federal revenues over expenditures for the following reporting areas/CFDA numbers: 753/93.235 $192; 756/93.092 $149; 832/93.426 $2,564; 833/10.557 $1,479; 835/93.912 $3,364; 881/93.323 $15; Total federal revenues per page 5 of financial statements $2,829,857