Title: Caregorization of Expenditures
Accounting Policies: See Note 1 - The accompanying schedule of expenditures of federal awards (the Schedule) includes the grant activity of Devereux Corporation and Controlled Entities d/b/a Devereux Advanced Behavioral Health (Devereux) and is presented based on the accrual basis of accounting. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. The Schedule is not intended to and does not present the financial position, operations, changes in net assets, or cash flows of Devereux. Additionally, for programs with both federal and state or local funding, the grantor agencies determine the federal share of expenditures provided to Devereux.
De Minimis Rate Used: N
Rate Explanation: See Note 4 - Devereux has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
The categorization of federal expenditures by program included in the Schedule is based on the Assistance Listings at SAM.gov (formerly CFDA). Changes in the categorization of expenditures occur based on revisions to the Assistance Listings which are issued in June and December of each year.
Title: Federal Awards
Accounting Policies: See Note 1 - The accompanying schedule of expenditures of federal awards (the Schedule) includes the grant activity of Devereux Corporation and Controlled Entities d/b/a Devereux Advanced Behavioral Health (Devereux) and is presented based on the accrual basis of accounting. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. The Schedule is not intended to and does not present the financial position, operations, changes in net assets, or cash flows of Devereux. Additionally, for programs with both federal and state or local funding, the grantor agencies determine the federal share of expenditures provided to Devereux.
De Minimis Rate Used: N
Rate Explanation: See Note 4 - Devereux has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
During the year ended June 30, 2023, Devereux’s federal awards included non-cash assistance from the National School Lunch Program in the form of commodities donated in the amount of $122,159. The commodities are valued based on the assessed value provided by the awarding agencies.
Title: COVID-19 Provider Relief Fund (PRF)
Accounting Policies: See Note 1 - The accompanying schedule of expenditures of federal awards (the Schedule) includes the grant activity of Devereux Corporation and Controlled Entities d/b/a Devereux Advanced Behavioral Health (Devereux) and is presented based on the accrual basis of accounting. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. The Schedule is not intended to and does not present the financial position, operations, changes in net assets, or cash flows of Devereux. Additionally, for programs with both federal and state or local funding, the grantor agencies determine the federal share of expenditures provided to Devereux.
De Minimis Rate Used: N
Rate Explanation: See Note 4 - Devereux has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
The amount presented on the Schedule for Federal Assistance Listing Number 93.498, COVID‑19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, for the year ended June 30, 2023, includes all Period 4 and 5 funds received between July 1, 2021 and December 31, 2022 and used for PRF-eligible activity from the period January 1, 2020 through June 30, 2023 as reported to the Health Resources and Services Administration (HRSA) via the Provider Relief Fund Reporting Portal. See the Notes to the SEFA for table. The payment receipt period and activity period and the resulting amount presented on the accompanying Schedule for the year ended June 30, 2023 reconciles to the PRF information previously reported to HRSA for PRF Reporting Periods 4 and 5 as follows: See the Notes to the SEFA for table. Devereux received no PRF payments subsequent to December 31, 2022.