Notes to SEFA
Title: Non-Cash Assistance, Federal Insurance and Loans
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of
Adams County Mental Health and Retardation Association dba Transitions Associations (the Association) and is presented on the accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented
in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There was no non-cash assistance received and there was no federal insurance in effect during year ended
June 30, 2023. The Department of Housing and Urban Development insured a loan through Midland Loan Services, Inc. during the year ended June 30, 2009. The loan balance at
June 30, 2023 is reflected in the schedule of expenditures of federal awards.
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of
Adams County Mental Health and Retardation Association dba Transitions Associations (the Association) and is presented on the accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented
in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no amounts passed through to subrecipients during the year ended June 30, 2023.