Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Wyandot Behavioral Health Network, Inc. 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 the 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 Wyandot Behavioral Health Network, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Wyandot Behavioral Health Network, Inc.
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 allowed or are limited as to reimbursement.
Wyandot Behavioral Health Network, Inc. has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.