Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: Expenditures 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 allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate for grants in which allowable indirect costs are not specified in the grant agreement. For grants that allow indirect cost, these costs are calculated based on the grant agreement.
The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) includes the federal and state grant award activity of Southeast Kansas Mental Health Center (the Center), under programs of the federal government, for the year ended December 31, 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: Note 2 - Significant Accounting Policies
Accounting Policies: Expenditures 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 allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate for grants in which allowable indirect costs are not specified in the grant agreement. For grants that allow indirect cost, these costs are calculated based on the grant agreement.
Expenditures 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 allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: Note 3 - Indirect Cost Rate
Accounting Policies: Expenditures 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 allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate for grants in which allowable indirect costs are not specified in the grant agreement. For grants that allow indirect cost, these costs are calculated based on the grant agreement.
The Center has elected to use the 10 percent de minimis indirect cost rate for grants in which allowable indirect costs are not specified in the grant agreement. For grants that allow indirect cost, these costs are calculated based on the grant agreement.