Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Region VII Mental Health Intellectual Disabilities Commission 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. Because the Schedule presents only a selected portion of the operations of Region VII Mental Health Intellectual Disabilities Commission and its component units, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Region VII Mental Health Intellectual Disabilities Commission and its component units.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Counseling Services 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass-through grantor identifying numbers are presented where available.
Community Counseling Service did not pass-through any grants to sub-recipiens for the year ended September 30, 2025.
Federal expenditures reported on the Schedule represent only the federal expenditures of Region VII Mental Health Intellectual Disabilities Commission and not the federal expenditures of its component units Reiver Heights Apartments, Inc. and Smyth-Lake Apartments, Inc. (dba) Church Street Apartments, which had separate single audits performed by other auditors.
The Commission does not utilize an indirect cost allocation.