Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of The Coles County Mental Health Association, Inc. d/b/a LifeLinks Mental Health for the year ended June 30, 2025. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. 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 the Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association. Therefore, some amounts presented on this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. There were no federal awards expended in the form of noncash assistance, and there were no insurance programs in effect during the year or loans/loan guarantee outstanding at year end. The Association did use the 10% de minimis indirect cost rate during the year.
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting.