Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activitiy of Mental Health Connecticut, Inc. and Subsidiary (the Corporation) 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 Regulartions 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 Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation.
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. The Corporation has not elected to use the de minimis indirect cost rate as provided under the Uniform Guidance. Pass-through entity identifying numbers are presented when available.