Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the East Alabama Mental Health/Mental Retardation Board, Inc., under programs of the federal government for 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 ("Uniform Guidance"). Because the schedule presents only a selected portion of the operations of East Alabama Mental Health/Mental Retardation Board, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of East Alabama Mental Health/Mental Retardation Board, Inc.
Federal Revenue - The federal revenue included in the schedule of expenditures of federal awards does not reconcile to the statement of revenues, expenses, and changes in net position since the Board receives Medicaid revenues from the federal government on a fee for service basis.
Expenditures reported on the schedule were 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. Negative amounts shown on the schedule represent adjustment or credits made in the normal course of business to amounts reported as expenditures in prior years.
The East Alabama Mental Health/Mental Retardation Board, Inc., has elected not to use the 15% de minimis indirect cost rate allowed under Uniform Guidance.