Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Mile High Council on Alcoholism and Drug Abuse, d/b/a Mile High Behavioral Healthcare and Subsidiaries (MHBHC) under programs of the federal government for the six month period 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 MHBHC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MHBHC.
There were no awards passed through by MHBHC to subrecipients.
Nonmonetary federal assistance received during the six month period is recorded at fair market value on the date of donation and includes the following: AL Number: 10.569, Program Name: Emergency Food Assistance Program, Federal Eexpenditures: $4,546
The accompanying schedule presents federal award activity of MHBHC for the six-month period ended June 30, 2025. Effective January 1, 2025, MHBHC changed its fiscal year end from December 31 to June 30. Because federal expenditures for the period July 1, 2024 through December 31, 2024 were previously reported in MHBHC’s December 31, 2024 Single Audit, those amounts are not included in the current-year SEFA. Accordingly, the SEFA and related Single Audit reports cover only federal expenditures incurred from January 1, 2025 through June 30, 2025, while the financial statements reflect the full fiscal year ended June 30, 2025.