Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award
activity of Anchorage Community Mental Health Services, Inc. dba as Alaska Behavioral Health (ABH) 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 ABH, it is not intended to and
does not present the financial position, changes in net assets, or cash flows of ABH. Expenditures reported on the Schedule are reported on the full 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.
De Minimis Rate Used: N
Rate Explanation: ABH has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.