Notes to SEFA
The accompanying schedule of consolidated expenditures of federal awards (the “Schedule”) includes the federal award activity of Mental Health Association, Inc. and Affiliates 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 Mental Health Association, Inc. and Affiliates, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of Mental Health Association, Inc. and Affiliates.
The Association had U.S. Department of Housing and Urban Development Section 202 loans totaling $798,430 outstanding as of June 30, 2025 and Section 811 capital advance loan commitments totaling $6,081,600 as of June 30, 2025. In accordance with the requirements of the Uniform Guidance, the total amount of these loan commitments outstanding at the beginning of the audit period have been included in the schedule of consolidated expenditures of federal awards.
Expenditures of federal awards for funds passed through state agencies are based on information provided by the Commonwealth of Massachusetts Operational Services Division.
There were no Subrecipients during the year ended June 30, 2025 as there were no subawards of federal funds.