Notes to SEFA
Title: Coronavirus Relief Funds
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.Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Optimus, as a DSS Community Testing Partner, received $530,586 for fee-for-service activities from the U.S. Department Treasury passed through by the Connecticut Department of Social Services. Per the Uniform Guidance, CFR Part 200.331, Optimus is not considered a grantee or sub-recipient, but rather a provider (contractor). Accordingly, the funds passed through to Optimus are not considered to be expenditures under a federal award for the purposes of determining audit coverage and reporting by Optimus.
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.Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Optimus, as a vaccinating provider, received vaccines valued at $1,388,264 from the U.S. Department of Public Health that passed through to Optimus by the Connecticut Department of Public Health. Per the Uniform Guidance, CFR Part 200, Appendix XI Optimus is not considered a grantee or sub-recipient, but rather a vaccinating provider (contractor).Accordingly, the vaccines passed through to Optimus are not considered to be expenditures under a federal award for the purposes of determining audit coverage and reporting by Optimus.