Notes to SEFA
The accompanying schedule of expenditures of Federal awards, state and city governmental assistance(the Schedule) includes the Federal, state and city grant activity of Behavioral Health System Baltimore,Inc. for the year ended June 30, 2025. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, 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 inthe preparation of, the basic financial statements. Because the Schedule presents only a selectedportion of the operations of the Organization, it is not intended to and does not present the financialposition, changes in net assets or cash flows of the Organization. For purposes of the Schedule, Federal awards include all grants, contracts and similar agreementsentered into directly between the Organization and agencies and departments of the Federalgovernment and all subawards made to the Organization by non-Federal organizations pursuant toFederal grants, contracts and similar agreements. The awards are classified into program categories inaccordance with the provisions of the Uniform Guidance. The dollar threshold used to distinguishbetween Type A and Type B programs, as defined in the Uniform Guidance, was $750,000.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The majority of the Federal,state and city grants received by Behavioral Health System Baltimore, Inc. are passed through to variousproviders who administer the programs. In the case where funds are not passed through to providers,the Organization retains the grant funds for the purpose of administering the programs.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the UniformGuidance.