Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of MHAunder programs of the federal government for the year ended March 31, 2022. The information in this schedule is presented inaccordance 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). Becausethe schedule presents only a selected portion of the operations of MHA, it is not intended to and does not presentthe financial position, changes in net assets, or cash flows of MHAExpenditures reported on this Schedule are reported on the accrual basis of accounting. Such expenditures are recognized followingthe cost principles contained in The Uniform Guidance, wherein certain types of expenditures are not allowableor are limited as to reimbursement.No Amounts were passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.