Notes to SEFA
Title: COMMINGLED STATE AND COUNTY FUNDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Briarpatch Youth Services, Inc. and Youth Services, LLC (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance, the State Single Audit Guidelines, and the Provider Agency Audit Guide. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The state expenditures shown may include commingled state, county and local funds.