Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Region I Behavioral Health Authority under programs of the federal government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Region I Behavioral Health Authority, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Region I Behavioral Health Authority.
The accompanying schedule of expenditures of federal awards is presented on the accrual basis of accounting.
The Region did not elect to use the 10% de minimis indirect cost rate.