Notes to SEFA
Accounting Policies: THE ACCOMPANYING SEFA IS A SUMMARY OF PROGRAM ACTIVITY OF THE TRICOUNTY HEALTH DEPARTMENT'S FEDERAL AWARD PROGRAMS AND DOES NOT NECESSARILY PRESENT TRANSACTIONS THAT WOULD BE INCLUDED IN FINANCIAL STATMENTS OR THE HEALTH DEPARTMENT PRESENTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING, AS CONTEMPLATED BY GENERAALY ACCESPTED ACCOUNTING PRINCIPLES. THE INFORMATION IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTSOF THE UNIFORM GUIDANCE. WIC FOOD VOUCHERS ARE NOT DIRECT CASH EXPENDITURES. AS PART OF THIS PROGRAM, THE HEALTH DEPARTMENT DISTRIBUTES FOOD INSTRUMENTS PROVIDED BY THE STATE OF UTAH THAT CAN BE REDEEMED AT LOCAL STORES FOR FOOD ITEMS. THE DOLLAR AMOUNTS ARE THE FAIR MARKET VALUE OF FOOD INSTRUMENTS. VACCINATIONS/IMMUNIZATIONS ARE NOT ALL DIRECT CASH EXPENDITURES. THE HEALTH DEPARTMENT RECEIVES VACCINES AT NO COST FROM THE STATE OF UTAH DEPARTMENT OF HEALTH & HUMAN SERVICES. THE DOLLAR AMOUNTS REPORTED ARE PROVIDED BY THE DEPARTMENT OF HEALTH & HUMAN SERVICES AND REFLECT FAIR MARKET VALUES.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.