Notes to SEFA
Title: Commingled State and County Funds
Accounting Policies: The accompanying “Schedules of Expenditures of Federal and State Awards” include the federal and state grant activity of Briarpatch Youth Services, Inc. and Youth Services, LLC (the “Organization”) and is presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance and the State Single Audit Guidelines. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate.
The state expenditures shown may include commingled state, county, and local funds.