Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lincoln Behavioral Services and Subsidiary 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 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 Lincoln Behavioral Services and Subsidiary, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Lincoln Behavioral Services and Subsidiary.
The amounts on the schedule of expenditures of federal awards are included with the grants and contributions line item on the financial statements Grants and contributions per financial statements $ 1,289,969 Non-federally sourced revenue (49,234) Federal revenues per schedule of expenditures of federal awards $ 1,240,735
No amounts were provided to subrecipients.