Audit 307908

Title: BASIS OF PRESENTATION 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. Community Mental Health Association of Michigan and its Related Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance De Minimis Rate Used: Y Rate Explanation: Basis of presentation The accompanying schedule of expenditure of federal awards includes the federal grant activity of Community Mental Health Association of Michigan and its Related Organization under programs of the federal government for the year ended September 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 Community Mental Health Association of Michigan and its Related Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Mental Health Association of Michigan and its Related Organization. The accompanying schedule of expenditure of federal awards includes the federal grant activity of Community Mental Health Association of Michigan and its Related Organization under programs of the federal government for the year ended September 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 Community Mental Health Association of Michigan and its Related Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Mental Health Association of Michigan and its Related Organization.

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. Community Mental Health Association of Michigan and its Related Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance De Minimis Rate Used: Y Rate Explanation: Basis of presentation The accompanying schedule of expenditure of federal awards includes the federal grant activity of Community Mental Health Association of Michigan and its Related Organization under programs of the federal government for the year ended September 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 Community Mental Health Association of Michigan and its Related Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Mental Health Association of Michigan and its Related Organization. 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. Community Mental Health Association of Michigan and its Related Organization has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance