Title: Note 3: BASIS OF PRESENTATION
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
The amounts reported in the Schedule were obtained from ECMHSP’s general ledger. Because the
Schedule presents only a selected portion of the operations, it is not intended to and does not present
the financial position, changes in net assets and cash flows of ECMHSP.
For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements
entered into directly with the federal government and other pass-through entities. Payments
received for goods or services provided as a vendor do not constitute federal awards for purposes of
the Schedule. ECMHSP has obtained Assistance Listing Numbers (ALN) to ensure that all programs
have been identified in the Schedule. ALN’s have been appropriately listed by applicable programs.
Federal programs with different ALN’s that are closely related because they share common
compliance requirements are defined as a cluster by the Uniform Guidance. One cluster was
identified in the schedule as follows:
Head Start Cluster
This cluster provides awards to promote school readiness of low-income children (including American
Indians, Alaska Natives, and migrant and seasonal farm workers) by enhancing children’s cognitive,
social and emotional development.
Title: Note 4: RELATIONSHIP OF THE SCHEDULE TO PROGRAM FINANCIAL REPORTS
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
The amounts reflected in the financial reports submitted to the awarding federal and/or pass-through
agencies and the Schedule may differ. Some of the factors that may account for any difference include
the following: • ECMHSP’s fiscal year end may differ from the programs year-end.
• Accruals recognized in the Schedule, because of year-end procedures, may not be reported
in the program financial reports until the next program-reporting period.
• Fixed asset purchases and the resultant depreciation charges may be recognized as fixed
assets in ECMHSP’s financial statements and as expenditures in the program financial reports
and the Schedule.
Title: Note 5: FEDERAL AND STATE PASS-THROUGH FUNDS
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
ECMSHP is also the sub-recipient of federal and state funds that have been subjected to testing and
are reported as expenditures and listed as federal or state pass-through funds. Federal awards other
than those indicated as “pass-through” are considered direct.
Title: Note 6: CONTINGENCIES
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
Grant monies received and disbursed by ECMHSP are for specific purposes and are subject to review
by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed
expenditures. ECMHSP does not believe that such disallowance, if any, would have a material effect
on its financial position. As of December 31, 2023, there were no material questioned or disallowed
costs as a result of grant audits in process or completed.
Title: Note 7: NONCASH ASSISTANCE
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
ECMHSP did not receive any federal noncash assistance for the fiscal year ended December 31, 2023.
Title: Note 8: SUBRECIPIENTS
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
ECMHSP provided federal funds to sub-recipients under ALN 93.600, totaling $5,224,406, for the year
ended December 31, 2023.
Title: Note 9: LOANS AND LOAN GUARANTEES
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
ECMHSP did not have any loans or loan guarantee programs required to be reported on the Schedule
for the fiscal year ending December 31, 2023.
Title: Note 10: FEDERALLY FUNDED INSURANCE
Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) was prepared on
the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis
of accounting in that expenditures for property, and equipment are expensed when incurred, rather
than being capitalized and depreciated over their useful lives, and expenditures for the principal
portion of debt service are expensed when incurred rather than being applied to reduce the
outstanding principal portion of debt which conforms to the basis of reporting to grantors for
reimbursement under the terms of ECMHSP’s federal grants.
De Minimis Rate Used: N
Rate Explanation: ECMHSP has not elected to use the 10% de Minimis indirect cost rate for the fiscal year ended
December 31, 2023.
ECMHSP did not have any federally funded insurance required to be reported on the Schedule for the
fiscal year ending December 31, 2023.