Audit 351532

Title: Notes To SEFA Accounting Policies: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Expenditures reported on the Schedule are reported on the cash 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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. C. Pass-through entity identifying numbers are presented where available and applicable. D. The MHAASA has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The MHAASA has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 1. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activities of the Mental Health and Anti-Addiction Services Administration (MHAASA). The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the MHAASA, it is not intended to and does not present the financial position, changes in net position, or cash flows of the MHAASA. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statement. MHAASA reporting entity is defined in Note (1) (A) to the financial statement. All Federal financial awards received directly from Federal agency as well as Federal financial awards passed-through other government agencies, if any, are included on the Schedule. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Expenditures reported on the Schedule are reported on the cash 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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. C. Pass-through entity identifying numbers are presented where available and applicable. D. The MHAASA has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 3. SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARD REPORTING The information included in the Schedule may not fully agree with other Federal award reports submitted directly to Federal granting agencies. 4. ASSISTANCE LISTING NUMBER The Assistance Listing Number, formerly known as the Catalog of Federal Domestic Assistance (CFDA) Number, is a five-digit number assigned in the awarding document for all Federal assistance award mechanisms, including Federal grants and cooperative agreements. 5. RELATIONSHIP TO STATEMENT OF CASH RECEIPTS, DISBURSEMENTS, AND NET CHANGES - GOVERNMENTAL FUNDS Expenditures of Federal awards, including pass-through funds to subrecipients, are reported in the MHAASA’s Statement of Cash Receipts, Disbursements, and Net Changes – Governmental Fund in the Federal Grants Fund column.