Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Auditee used Indirect Cost Rate
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Region VII Mental Health Intellectual Disabilities Commission under programs of the federal government for the year ended September 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of Region VII Mental Health Intellectual Disabilities Commission and its component units, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Region VII Mental Health Intellectual Disabilities Commission and its component units.
Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Auditee used Indirect Cost Rate
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass-through grantor identifying numbers are presented where available.
Title: Pass-Through Grants
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Auditee used Indirect Cost Rate
Community Counseling Service did not pass-through any grants to sub-recipients for the year ended September 30, 2024.
Title: Federal Awards of Component Units Not Presented
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Auditee used Indirect Cost Rate
Federal expenditures reported on the Schedule represent only the federal expenditures of Region VII Mental Health Intellectual Disabilities Commission and not the federal expenditures of its component units River Heights Apartments, Inc. and Smyth-Lake Apartments, Inc. (dba) Church Street Apartments, which had separate single audits performed by other auditors.
Title: Indirect Cost
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Auditee used Indirect Cost Rate
The Commission does not utilize an indirect cost allocation.
Title: Other Information
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Auditee used Indirect Cost Rate
Expenditures reported on the Schedule as COVID-19 – Provider Relief Fund are based upon the Provider Relief Fund reporting portal submission six (6) which covers Provider Relief Fund payments received by Region VII Mental Health Intellectual Disabilities Commission, Region VII from July 1, 2022 – December 31, 2022.
Title: Reconciliation of Federal Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Auditee used Indirect Cost Rate
This note reconciles the total federal grant revenue per Statements of Revenues, Expenses, and Changes in Net Position and COVID 19 reporting portal submission to the Total Federal Awards listed on the SEFA