Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Berrien Mental Health Authority (the CMHSP), doing business as Riverwood Center, 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 (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 CMHSP, it is not intended to and does not present its financial position or changes in net position of the CMHSP.
The following is a reconciliation of federal expenditures reported on the schedule with the federal revenues reported in the financial statements: Description Amount Federal awards subject to single audit as seen on schedule 1,196,357 State revenues and remaining federal revenues not subject to single audit 1,442,373 Total “State and federal funding” per financial statements 2,638,730