Notes to SEFA
The Center did not pass through federal awards to sub-recipients during 2025.
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Cummins Behavioral Health Systems, Inc. (the Center) under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with 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”). Therefore, some of the amounts presented in the SEFA may differ from amounts presented in or used in the preparation of the basic financial statements. The basic financial statement classifications may include other financial activity for reporting purposes.