Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Anderson-Oconee Behavioral Health Services under programs of the federal government for the fiscal year ended June 30, 2022. Expenditures for federal financial assistance passed through to the Agency from South Carolina Department of Alcohol and Other Drug Abuse Services and the Department of Health and Human Services and are included in this Schedule. The Agency received no federal financial assistance that was awarded directly from federal agencies. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Anderson-Oconee Behavioral Health Services, it is not intended to and does not present the financial position or changes in net assets of Anderson-Oconee Behavioral Health Services.Expenditures reported in this Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.