Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance summarize the expenditures of Tennessee Mental Health Consumers’ Association, Inc. and Subsidiaries under programs of the federal and state governments for the year ended June 30, 2025. The schedule is presented in accordance with the requirements of the Title 2 US 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 the Organization, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Organization. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Tennessee Mental Health Consumers' Association, Inc. and Subsidiaries has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.