Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of BestSelf Behavioral Health, Inc. under programs of the Federal government for the year ended December 31, 2022. The information in the 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 Companies, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Companies. The Affiliated Entities had no expenditures under federal awards for the year ended December 31, 2022.Expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Except for the Provider Relief Fund (CFDA 93.498), expenditures reported on the Schedule are reported on the accrual basis of accounting. In accordance with guidance provided by the U.S. Department of Health and Human Services (DHHS), grants under the Provider Relief Fund are recognized in the Schedule based on the applicable Period, as defined. Accordingly, the Schedule for the year ended December 31, 2022 includes $329,756 of Period 4 Provider Relief Fund grants.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.