Notes to SEFA
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mental Health Services, under programs of the federal government for the year ended June 30, 2022. 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). Since the Schedule presents only a selected portion of the operations of Mental Health Services it is not intended to and does not present MentalHealth Services' financial position, changes in net assets, or cash flows. Summary of Significant Accounting Policies: (a) 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. (b) Mental Health Services did not pass any federal awards to subrecipients during the year ended June30, 2022. (c) Pass-through number not available.
De Minimis Rate Used: Y
Rate Explanation: Mental Health Services has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.