Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Mental Health Recovery Board Serving Warren and Clinton Counties, Warren County (MHRB) under programs of the federal government for the year ended December 31, 2025. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirments, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations. of MHRB, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MHRB
MHRB passes certain federal awards received from the Ohio Department of Behavioral Health (DBH, formerly OhioMHAS) to other governments or not-for-profit agencies (subrecipients). As Note B describes, MHRB reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, MHRB has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award's performance goals.