Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of theMonongalia County Health Department (Health Department) under programs of the federal governmentfor the year ended June 30, 2022. The information in this Schedule is presented in accordance with therequirements 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 Schedulepresents only a selected portion of the operations of the Health Department, it is not intended to and doesnot present the financial position, changes in net position, or cash flows of the Health Department. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards, wherein certain types of expenditures may or may not be allowable or may be limited asto reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.