Audit 299938

Title: Basis of Presentation Accounting Policies: 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of Clatsop Behavioral Healthcare (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements. Pass-through identifying numbers are presented when available. 2. Expenditures Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported on the SEFA for the COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) are based on expenses incurred for reporting period five of the Provider Relief Fund portal reporting requirements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of Clatsop Behavioral Healthcare (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements. Pass-through identifying numbers are presented when available.

Title: Expenditures Accounting Policies: 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of Clatsop Behavioral Healthcare (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements. Pass-through identifying numbers are presented when available. 2. Expenditures Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported on the SEFA for the COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) are based on expenses incurred for reporting period five of the Provider Relief Fund portal reporting requirements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported on the SEFA for the COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) are based on expenses incurred for reporting period five of the Provider Relief Fund portal reporting requirements. The Organization has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.