Notes to SEFA
Title: NOTE 1. BASIS OF PRESENTATION
Accounting Policies: N/A
De Minimis Rate Used: N
Rate Explanation: THE DISTRICT HAS NOT ELECTED TO USE THE 10% DE MINIMIS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE.
THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES THE FEDERAL GRANT ACTIVITY OF THE DISTRICT AND IS PRESENTED ON THE CASH BASIS OF ACCOUNTING. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2, PART 200 OF THE CODE OF FEDERAL REGULATIONS (CFR), UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS.THE ALN REFERS TO THE ASSISTANCE LISTING NUMBERS, WHICH IS A GOVERNMENT-WIDE LIST OF INDIVIDUAL FEDERAL PROGRAMS.
Title: NOTE 2. WIC FOOD VOUCHERS
Accounting Policies: N/A
De Minimis Rate Used: N
Rate Explanation: THE DISTRICT HAS NOT ELECTED TO USE THE 10% DE MINIMIS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE.
THE DISTRICT USES THE IDAHO DEPARTMENT OF HEALTH AND WELFARE’S DETERMINATION OF ELIGIBILITY, IF ONE EXISTS, FOR CLIENTS PARTICIPATING IN THE WOMEN, INFANTS AND CHILDREN (WIC) PROGRAM. IF A CLIENT HAS NOT APPLIED THROUGH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE FOR ELIGIBILITY IN FEDERAL PROGRAMS, THE DISTRICT DETERMINES ELIGIBILITY FOR PARTICIPATION IN THE WIC PROGRAM USING FEDERAL GUIDELINES SPECIFIC TO THE PROGRAM. WITHIN THE WIC PROGRAM, THE DISTRICT DISTRIBUTES FOOD CHECKS TO CLIENTS AND CONTROLS UNISSUED FOOD CHECKS. THE IDAHO DEPARTMENT OF HEALTH AND WELFARE ISSUES AND REDEEMS FOOD CHECKS, CONTROLS THE FOOD CHECKS ISSUED, AND REVIEWS PROGRAM COMPLIANCE. THE VALUE OF THE FOOD CHECKS REDEEMED THROUGH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE DURING FY 2021 WAS $3,035,014 AND DURING FY 2022 WAS $3,406,384.
Title: NOTE 3. VALUE OF VACCINE
Accounting Policies: N/A
De Minimis Rate Used: N
Rate Explanation: THE DISTRICT HAS NOT ELECTED TO USE THE 10% DE MINIMIS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE.
THE DISTRICT PROVIDES VACCINES FREE OF CHARGE TO CHILDREN 18 YEARS OF AGE OR YOUNGER. THE DISTRICT DETERMINES WHETHER THE VACCINE RECIPIENT IS ELIGIBLE TO RECEIVE THE VACCINE UNDER THE FEDERAL IMMUNIZATION GRANT. THE VACCINES ARE ORDERED BY THE IDAHO DEPARTMENT OF HEALTH AND WELFARE, AND DELIVERED TO THE DISTRICT AS NEEDED. THE VACCINE VALUE SUPPLIED BY THE IDAHO DEPARTMENT OF HEALTH AND WELFARE WAS $133,984 IN FY 2021 AND $134,025 IN FY 2022.