Notes to SEFA
Title: 1
Accounting Policies: Expenditures reported on the Schedule are reported on the basis of accounting generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Missouri Coalition of Community Mental Health Centers d/b/a Missouri Behavioral Health Council and Related Entity has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Missouri Coalition of Community Mental Health Centers d/b/a Missouri Behavioral Health Council and Related Entity for the year ended June 30, 2023. The information in this schedule is presented in accordance 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). Because the schedule presents only a selected portion of the operations of Missouri Coalition of Community Mental Health Centers d/b/a Missouri Behavioral Health Council and Related Entity, it is not intended and does not present the financial position changes in net position or cash flows of Missouri Coalition of Community Mental Health Centers d/b/a Missouri Behavioral Health Council and Related Entity Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.