Notes to SEFA
Title: Additional Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes all federal grant activity of Mental Health Centers of Central Illinois d/b/a Memorial Behavioral Health (MBH) and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
MBH did not receive any federal insurance or federal non-cash assistance and did not have any sub-recipients. MBH had no outstanding loans or loan guarantees with continuing compliance requirements.