Notes to SEFA
Title: Note 3 – Program Costs
Accounting Policies: This Schedule is prepared on the same basis of accounting as Greater Columbia Behavioral Health’s financial statements. Greater Columbia Behavioral Health uses the GAAP basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Greater Columbia Behavioral Health has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures of program specific grants performed by sub-recipients of Greater Columbia Behavioral Health are generally recognized to the extent Greater Columbia Behavioral Health has made reimbursement to the sub-recipient.
In prior reporting periods, Mental Health Federal Block Grant (CFDA 93.958) had recognized expenditures in the period in which costs were incurred by the sub-recipient. In October 2005, the Washington State Department of Health and Human Services directed Greater Columbia Behavioral Health to only recognize expenditures to the extent Greater Columbia Behavioral Heath had made actual reimbursement, which the ASO continues to do. Expenditures outside of the current fiscal period are allowed if grant period is open.
April, 2016, as part of the Behavioral Health Integration of Mental Health and Substance Abuse, Greater Columbia Behavioral Health (BHO) was contracted to administer the Substance Abuse Block Grant (CFDA 93.959) for Washington State Department of Health and Human Services. As directed with the Mental Health Block Grant, Washington State Department of Health and Human Services directed Greater Columbia to only recognize actual expenditures for reimbursement to sub-recipients which the ASO continues to do. Expenditures outside of the current fiscal period are allowed if grant period is open.
During 2020 the COVID-19 Pandemic had a large effect on the nation, as part of the Behavioral Health Administration Services Organization (BH-ASO) were contracted to expand access to Mental Health and Substance Use Disorder treatment in response to the COVID-19 Pandemic administered thru the Washington State Emergency COVID-19 Project, SAMHSA Washington State Health Care Authority directed Greater Columbia to only recognize actual expenditures for reimbursement to sub-recipients.
Title: Note 4- Federal Award Expenditures
Accounting Policies: This Schedule is prepared on the same basis of accounting as Greater Columbia Behavioral Health’s financial statements. Greater Columbia Behavioral Health uses the GAAP basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Greater Columbia Behavioral Health has not elected to use the 10-percent De Minimis indirect cost rate allowed under the Uniform Guidance.
The amount shown as current year expenditures represents only the federal grant portion of the costs. Entire program cost, including Greater Columbia Behavioral Health’s portion or sub-contractor portion, may be more than shown.