Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Mental Health America of Dutchess County, Inc. and Subsidiaries under programs of the federal government for the year ended December 31, 2025. Federal awards received directly from the federal agencies as well as federal awards passed through other agencies are included in the Schedule. 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 the Organization, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Organization.
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.
The Organization has elected not to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The federal expenditures presented in the Schedule reconcile to the Grant Support Revenue reported in the Statement of Activities as follows: Federal Expenditures as reported in the SEFA $1,816,341. Reconciling items: Grants and Contract from Other Non-Federal Sources 4,410,727. Total Grant and Contracts Reported in the Consolidtated Statements of Activities $6,227,068.