Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of High Country Behavioral Health (HCBH) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with teh requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guildance). Because the Schedule presents only a selected portion of the operations of HCBH, it is not intented to and does not present the financial position, changes in net assets, or cash flows of HCBH. Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform guidance requires that the Schedule show the total expenditures for each of HCBH's federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five- digit program identification number (ALN). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of High Country Behavioral Health (HCBH) under programs of the federal government for the year ended June 30, 2023. 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 HCBH, it is not intended to and does not present the financial position, changes in net assets, or cash flows of HCBH.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of High Country Behavioral Health (HCBH) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with teh requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guildance). Because the Schedule presents only a selected portion of the operations of HCBH, it is not intented to and does not present the financial position, changes in net assets, or cash flows of HCBH. Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform guidance requires that the Schedule show the total expenditures for each of HCBH's federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five- digit program identification number (ALN). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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.
Title: Assistance Listing Numbers
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of High Country Behavioral Health (HCBH) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with teh requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guildance). Because the Schedule presents only a selected portion of the operations of HCBH, it is not intented to and does not present the financial position, changes in net assets, or cash flows of HCBH. Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform guidance requires that the Schedule show the total expenditures for each of HCBH's federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five- digit program identification number (ALN). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Uniform Guidance requires that the Schedule show the total expenditures for each of HCBH’s federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five-digit program identification number (ALN number).
Title: Major Programs
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of High Country Behavioral Health (HCBH) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with teh requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guildance). Because the Schedule presents only a selected portion of the operations of HCBH, it is not intented to and does not present the financial position, changes in net assets, or cash flows of HCBH. Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform guidance requires that the Schedule show the total expenditures for each of HCBH's federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five- digit program identification number (ALN). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions.
Title: Indirect Costs
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of High Country Behavioral Health (HCBH) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with teh requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guildance). Because the Schedule presents only a selected portion of the operations of HCBH, it is not intented to and does not present the financial position, changes in net assets, or cash flows of HCBH. Expenditures reported on the Schedule are reported using the same accounting policies and basis of accounting as the financial statements. 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. Uniform guidance requires that the Schedule show the total expenditures for each of HCBH's federal financial assistance programs as identified in the Assistance Listing Number (ALN). The ALN is a government-wide compendium of individual federal programs. Each program included in the ALN is assigned a five- digit program identification number (ALN). Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major programs. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
HCBH has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance