The amounts reported in the Schedule were obtained from ECMHSP’s general ledger. Because the Schedule presents only a selected portion of the operations, it is not intended to and does not present the financial position, changes in net assets and cash flows of ECMHSP. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly with the federal government and other pass-through entities. Payments received for goods or services provided as a vendor do not constitute federal awards for purposes of the Schedule. ECMHSP has obtained Assistance Listing Numbers (ALN) to ensure that all programs have been identified in the Schedule. ALN’s have been appropriately listed by applicable programs. Federal programs with different ALN’s that are closely related because they share common compliance requirements are defined as a cluster by the Uniform Guidance. One cluster was identified in the Schedule as follows: Head Start Cluster This cluster provides awards to promote school readiness of low-income children (including American Indians, Alaska Natives, and migrant and seasonal farm workers) by enhancing children’s cognitive, social and emotional development.
The amounts reflected in the financial reports submitted to the awarding federal and/or pass-through agencies and the Schedule may differ. Some of the factors that may account for any difference include the following: • ECMHSP’s fiscal year end may differ from the programs year-end. • Accruals recognized in the Schedule, because of year-end procedures, may not be reported in the program financial reports until the next program-reporting period. • Fixed asset purchases and the resultant depreciation charges may be recognized as fixed assets in ECMHSP’s financial statements and as expenditures in the program financial reports and the Schedule.
ECMSHP is also the sub-recipient of federal and state funds that have been subjected to testing and are reported as expenditures and listed as federal or state pass-through funds. Federal awards other than those indicated as “pass-through” are considered direct.
Grant monies received and disbursed by ECMHSP are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. ECMHSP does not believe that such disallowance, if any, would have a material effect on its financial position. As of December 31, 2024, there were no material questioned or disallowed costs as a result of grant audits in process or completed.
ECMHSP did not receive any federal noncash assistance for the fiscal year ended December 31, 2024.
ECMHSP provided federal funds to sub-recipients under ALN 93.600, totaling $5,212,588, for the year ended December 31, 2024.
ECMHSP did not have any loans or loan guarantee programs required to be reported on the Schedule for the fiscal year ending December 31, 2024.
ECMHSP did not have any federally funded insurance required to be reported on the Schedule for the fiscal year ending December 31, 2024.