Notes to SEFA
Title: Noncash Items
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of El Paso County Public Health (the Department) and is presented on the modified accrual basis of accounting. The information in the accompanying 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 (the Uniform Guidance). Therefore, some amounts presented in the schedule may differ from the amounts presented in, or used in, the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Special Supplemental Food Program for Women, Infants and Children (Federal Assistance Listing Number 10.557) includes $8,697,704 of food vouchers provided to individuals in the Department service area, as reported by the Colorado Department of Public Health and Environment.