Notes to SEFA
Title: Note 1: General
Accounting Policies: Note 2: Summary of Significant Accounting Policies With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 4.
De Minimis Rate Used: N
Rate Explanation: Note 3: Indirect Cost
Del Puerto has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Del Puerto Health Care District under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with requirements of the 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 Del Puerto Health Care District, it is not intended to and does not present the financial position, changes in net
position or cash flows of Del Puerto Health Care District.
Title: Note 4: Sub-Recipients
Accounting Policies: Note 2: Summary of Significant Accounting Policies With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 4.
De Minimis Rate Used: N
Rate Explanation: Note 3: Indirect Cost
Del Puerto has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance.
Del Puerto Health Care District does not have any sub-recipients of federal awards.
Title: Note 5: Balance of Outstanding Loan
Accounting Policies: Note 2: Summary of Significant Accounting Policies With the exception of expenditures related to the Provider Relief Fund (PRF), expenditures on the Schedule are reported on the accrual basis of accounting and 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. The PRF is not subject to cost principles requirements contained in the Uniform Guidance. Expenditures reported on the Schedule for PRF are based on the PRF period of availability, terms and conditions of the PRF program, and amounts reported in the PRF portal for the reporting period 4.
De Minimis Rate Used: N
Rate Explanation: Note 3: Indirect Cost
Del Puerto has elected not to use the 10‐percent de minimis indirect cost rate allowed under the Uniform Guidance.
Del Puerto Health Care District had an outstanding loan with U.S Department of Agriculture (USDA) as of June 30, 2023, with a balance of $1,438,613. The loan balance outstanding at the beginning of the year was included in the federal expenditures presented in the Schedule. There were no new loans received during the year ended June 30, 2023.