Notes to SEFA
Title: Note 3: Federal Assistance Listing Numbers
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of the Oklahoma City-County Health Department (the Department) under programs of the federal government for the year ended June 30, 2022. The information in the 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Department.
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 or other federal guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Department has negotiated an indirect cost rate of 37.40% with the Oklahoma State Department of Health (limited to 16.3% where facility rent is funded by the grantor). The Oklahoma State Department of Health has approved indirect cost funding for the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) grant, and the Hospital Preparedness Program and Public Health Emergency Preparedness Aligned Cooperative Agreement (PHEP) grant. In addition, the Food and Drug Administration has recognized the Oklahoma State Department of Health’s negotiated rate and approved funding of indirect cost funding for the Food and Drug Administration Retail Standards grant.
Federal Assistance Listing Numbers or other identifying numbers listed on the Schedule were obtained from the respective grant/contract agreement
Title: Note 4: Federal Assistance Listing Number 93.268 – Immunization Cooperative Agreements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of the Oklahoma City-County Health Department (the Department) under programs of the federal government for the year ended June 30, 2022. The information in the 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Department.
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 or other federal guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Department has negotiated an indirect cost rate of 37.40% with the Oklahoma State Department of Health (limited to 16.3% where facility rent is funded by the grantor). The Oklahoma State Department of Health has approved indirect cost funding for the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) grant, and the Hospital Preparedness Program and Public Health Emergency Preparedness Aligned Cooperative Agreement (PHEP) grant. In addition, the Food and Drug Administration has recognized the Oklahoma State Department of Health’s negotiated rate and approved funding of indirect cost funding for the Food and Drug Administration Retail Standards grant.
Noncash assistance in the form of vaccines was received from the Oklahoma State Department of Health. The fair value of $857,094 in noncash assistance received is included in the Schedule