Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of West Michigan Community Mental Health (the CMHSP) 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the CMHSP, it is not intended to and does not present its financial position or changes in net position of the CMHSP.
Pass-through entities have been identified in the schedule of expenditures of federal awards with an abbreviation, defined below: Abbreviation Pass-through Agency Name MDHHS Michigan Department of Health and Human Services LRE Lakeshore Regional Entity
The following is a reconciliation of federal expenditures reported on the SEFA with the federal revenues reported in the financial statements: Description Amount Federal awards subject to single audit as seen on SEFA 2,136,076 State revenues and remaining federal revenues not subject to single audit 1,909,209 Total “State and federal funding” per financial statements 4,045,285