Notes to SEFA
The accompanying Schedule of Expenditures of Federal, State, and Local Awards (the Schedule) includes the federal grant activity of the Organization under programs of the federal government received directly and passed through from the State of Tennessee as well as other state and local assistance for the year ended June 30, 2025. The information in teh 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 Scheduyle presents only a selected portion of operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. The Schedule is prepared on teh accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimburesement. The Organization has elected to use the deminimis indirect cost rate for the reimbursable grants allowed under the Uniform Guidance and transitioned from the 10% rate to the 15% rate that Uniform Guidance approved during the fiscal year. The transition to the higher de minimis indirect cost rate occurred on each grant as the agency received approval from funders and funds were available to cover the higher rate. The Organization continued to use the 10% de minimis indirect cost rate when approval was not obtained or when there was not enough funding in the grant to cover the higher rate. The following grants transitioned to the 15% de minimis indirect rate during the fiscal year: Strategic Prevention Framework Partnership for Success, Block grant for the Prevention and Treatment of Substance Abuse - Coalition Funding; TN state Targeted Response to the Opioid Crisis IV; Changing Behavior Coordinating Care; Regional First Responders; and Problem Gambling Enhanced Student Assistance. The following grants remained at the 10% de minimis indirect rate during the fiscal year: Lifeline Peer Project; K-12 Mental Health Trust Fund Infrastructure Funding; Bureau of Justice Assistance - STOP School Violence; and State Targeted Response to the Opioid Crisis III. The Organization did not pass any awards through to sub-recipients for the year ended June 30, 2025.
These programs are subject to financial and compliance audits by grantor agencies. The amount, if any, of expenditures that may be disallowed by the grantor agencies cannot be determined at this time, although the Organization expects such amounts, if any, to be immaterial.