Notes to SEFA
Accounting Policies: NOTE 1 Reporting entityThe accompanying schedule of expenditures of Federal awards presents the expenditures of all Federal awards programs of the Lackawanna, Susquehanna Behavioral Health / Intellectual Disabilities / Early Intervention Program (the Program). The Programs reporting entity defined in Note 1 to the Programs basic financial statements. All Federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included in the schedule.NOTE 2 - Basis of AccountingThe accompanying Schedule of Expenditures of Federal Awards is sometimes prepared on a basis other than that used to record transactions in the accounting records and as reported in the basic financial statements (such as cash basis). The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.NOTE 3- Relationship to Financial Statements The amounts reported in the accompanying schedule of expenditures of Federalawards agree, in all material respects, to amounts reported within the Programs financial statements. Federal award revenues are reported principally in the Programs financial statements as Federal allocation and as Medical Assistance. (See Note 5 below). NOTE 4- Indirect Cost RateThe Program did not elect to use the 10% de minimis indirect cost rate during the year ended June 30, 2022. NOTE 5- Medical Assistance AO TSM Medical Assistance AO TSM of $1,096,696 is reported as Medical Assistance revenue in the accompanying financial statements and is included in the Medical Assistance Program on the accompanying Schedule of Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.