Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Quality Behavioral Health, Inc. (A Nonprofit Organization) under programs of the federal government for the year ended September 30, 2024. The information in the 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 Quality Behavioral Health, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Quality Behavioral Health, Inc.
Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations 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.
Quality Behavioral Health, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.