Notes to SEFA
Title: Basis of Presentation
Accounting Policies: (1) 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. (2) There are no awards passed through to subrecipients.
(3) Pass-through identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Scioto Paint Valley Mental Health Center, Inc. and Subsidiary has elected not to use the 10% de minimis
indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Scioto Paint Valley Mental Health Center, Inc. and Subsidiary under programs of the federal
government for the year ended June 30, 2024. 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 Scioto Paint Valley Mental Health Center, Inc. and
Subsidiary, it is not intended to and does not present the financial position, changes in net assets, or cash flows
of Scioto Paint Valley Mental Health Center, Inc. and Subsidiary.