Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Anderson-Oconee Behavioral Health Services (the “Agency”) under programs of the federal government for the fiscal year ended June 30, 2025. Expenditures for federal financial assistance passed through to the Agency from South Carolina Department of Behavioral Health and Developmental Disabilities Office of Substance Use Services and the Department of Health and Human Services 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 the Agency, it is not intended to and does not present the financial position or changes in net assets of the Agency.
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.
The Agency did not elect to use the ten percent de Minimis indirect cost rate as allowed under the Uniform Guidance.
The Agency did not have subrecipients during the fiscal year ended June 30, 2025.