Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Mental Health for Central Michigan under programs of the federal government for the year ended September 30, 2025. 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 Community Mental Health for Central Michigan, it is not intended to and does not present the financial position, changes in net position, or cash flows of Community Mental Health for Central Michigan.
Expenditures 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 where certain types of expenditures are not allowable or are limited as to reimbursement. Indirect Cost Rate Community Mental Health for Central Michigan has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
Federal expenditures reported in the September 30, 2025 financial statements $ 1,122,265 State portion included in federal grants (96,781) Total expenditures of federal awards $ 1,025,484
No amounts were provided to subrecipients.