Audit 325547

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Association used indirect cost rates allowed by specified contracts. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements.

Title: INDIRECT COST RATE Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Association used indirect cost rates allowed by specified contracts. The Association has not elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Title: SUBRECIPIENTS Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Mental Health Association in Tulsa, Inc. (the Association) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Association used indirect cost rates allowed by specified contracts. The Association provided no awards to subrecipients.