Notes to SEFA
Title: Basis of Prensentation
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recongnized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. Amounts passed through to subrecipients are reported on the cash basis in accordance with the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: MHRB has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance when allowable. Indirect cost rate under the State Opioid and Stimulant Response Grant is 5% as per the Ohio Department of Mental health and Addiction Services.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Mental Health Recovery Board Serving Warren and Clinton Counties, Warren County (MHRB) under programs of the federal government for the year ended December 31, 2024. The information on this Schedule is prepared 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 the MHRB, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MHRB.
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recongnized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. Amounts passed through to subrecipients are reported on the cash basis in accordance with the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: MHRB has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance when allowable. Indirect cost rate under the State Opioid and Stimulant Response Grant is 5% as per the Ohio Department of Mental health and Addiction Services.
MHRB passes certain federal awards received from the Ohio Department of Mental Health and Addicition Services (OhioMHAS) to other governments or not-for-profit agencies (subrecipipents). As Note B describes, MHRB reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, MHRB has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award's performance goals.