Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The majority of the Federal, state and city grants received by Behavioral Health System Baltimore, Inc. and subsidiaries are passed through to various providers who administer the programs. In the case where funds are not passed through to providers, the Organization retains the grant funds for the purpose of administering the programs.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.