Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the
“Schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized
following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Mountain Plains Youth Services Coalition has not elected to use the 10-percent de minimis cost
rate as allowed under the Uniform Guidance.
The Schedule includes the federal award activity of Mountain Plains Youth Services Coalition
under programs of the federal government for the year ended December 31, 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 Mountain Plains Youth Services Coalition it
is not intended to and does not present the consolidated financial position, change in net
position, or cash flows of Mountain Plains Youth Services Coalition.
Title: AGENCY OR PASS-THROUGH NUMBER
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the
“Schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized
following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Mountain Plains Youth Services Coalition has not elected to use the 10-percent de minimis cost
rate as allowed under the Uniform Guidance.
Mountain Plains Youth Services Coalition and Subsidiary received money passed through from
multiple grantor agencies. There were no pass-through numbers identified with three of the
grants identified above.
Title: EMPLOYER IDENTIFICATION NUMBERS
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the
“Schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized
following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Mountain Plains Youth Services Coalition has not elected to use the 10-percent de minimis cost
rate as allowed under the Uniform Guidance.
The accompanying Schedule includes the activities of Mountain Plains Youth Works, EIN #46-
0345922 and MPYSC Properties, LLC, EIN #83-4530419.