Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Touchstone Behavioral Health (“Touchstone”) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The program titles and assistance listing numbers were obtained from the federal or passthrough grantor or the 2025 assistance listing.
Touchstone has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance for those programs that allow charging of indirect costs.
Touchstone did not pass through federal funding to subrecipients during the year ended September 30, 2025.