Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Heartland Regional Alcohol and Assessment Center, Inc. under programs of the federal government for the year ended June 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 Heartland Regional Alcohol and Drug Assessment Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Heartland Regional Alcohol and Drug Assessment Center, Inc.
(1) 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available.
The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization received total pass-through awards of $140,933 from Beacon Health Options and $227,289 from Kansas Department for Aging and Disability Services for the year ended June 30, 2025.
During the year June 30, 2025, the Organization received total COVID-19 funding of $639.