Notes to SEFA
Title: Note 3 Subrecipients:
Accounting Policies: Note 1 Basis of Presentation & Summary of Significant Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Franklin County Public Health under programs of the federal government for the year ended December 31, 2022 and is prepared in accordance with the cash basis of accounting. The information on this Schedule is prepared 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). Because the Schedule presents only a selected portion of the operations of the Franklin County Public Health, it is not intended to and does not present the fund balances or changes in fund balances of the Franklin County Public Health. Such expenditures are recognized following cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be limited to as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Note 2 De Minimis Cost Rate: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. The Franklin County Public Health has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Franklin County Public Health passes certain federal awards received from various agencies to other governments or not-for-profit agencies (subrecipients). As Note 1 describes, the Franklin County Public Health reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, the Franklin County Public Health has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award's performance goals.
Title: Note 4 Matching Requirements:
Accounting Policies: Note 1 Basis of Presentation & Summary of Significant Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Franklin County Public Health under programs of the federal government for the year ended December 31, 2022 and is prepared in accordance with the cash basis of accounting. The information on this Schedule is prepared 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). Because the Schedule presents only a selected portion of the operations of the Franklin County Public Health, it is not intended to and does not present the fund balances or changes in fund balances of the Franklin County Public Health. Such expenditures are recognized following cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be limited to as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Note 2 De Minimis Cost Rate: CFR Section 200.414 of the Uniform Guidance allows a non-federal entity that has never received a negotiated indirect cost rate to charge a de minimis rate of 10% of modified total direct costs to indirect costs. The Franklin County Public Health has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Certain Federal programs require the Franklin County Public Health to contribute non-Federal funds (matching funds) to support the Federally funded programs. The Franklin County Public Health has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.