Audit 249

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Western Mental Health Cetner, Inc., under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations (CFR) 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 Western Mental Health Center, Inc., it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Western Mental Health Center, Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Western Mental Health Center, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Western Mental Health Center, Inc. had no subrecipients in 2022.