Notes to SEFA
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, 2025. 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.
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.
Stanford Youth Solutions has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
$12,070,027 of nonfederal expenditures related to Sacramento County mental health contracts are not included on this schedule. These contracts are funded by state Medi-Cal payments, and are therefore not considered federal awards under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).