Notes to SEFA
Title: Vaccines
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Southwest, as a vaccinating provider, received vaccines valued at $873,545 from the U.S. Department of Public Health that were passed through to Southwest by the Connecticut Department of Public Health. Per 2CFR Part 200, Appendix XI (Uniform Guidance Compliance Supplement), Southwest is not considered a grantee or subrecipient, but rather a vaccination provider (contractor).Accordingly, the vaccines passed through to Southwest are not considered to be expenditures under a federal award for purposes of determining audit coverage and reporting by Southwest.