Notes to SEFA
Title: Note 4 Sacramento County Mental Health Contracts
Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal and nonfederal awards includes the federal grant activity of Stanford Youth Solutions under programs of the federal government for the year ended June 30, 2022. 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 Stanford Youth Solutions, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Stanford Youth Solutions. Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Note 3 - Indirect Rate Stanford Youth Solutions has elected not to use the 10% de minimum indirect cost rate as allowed under the Uniform Guidance.
$3,951,846 of federal expenditures and $4,156,085 of nonfederal expenditures related toSacramento County mental health contracts are not included on this schedule. Thesecontracts are funded with CFDA #93.778 Medicaid and state Medi-Cal payments, and aretherefore not considered federal awards under Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirementsfor Federal Awards (Uniform Guidance).