Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of St. Louis Mental Health Board of Trustees under programs of the federal government for the fiscal year ended June 30, 2023. 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the entity, it is not intended to and does not present the financial position, changes in net position, or cash flows of the entity. The Schedule designates federal awards as direct and pass through. Direct awards represent federal funding awarded directly to the entity by a federal agency, pass-through awards are federal awards passed through a nonfederal entity. Pass-through identifying information is presented when available and when applicable.
The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting.
Federal awards included in the accompanying schedule of expenditures of federal awards are reported as operating grants in MHB’s basic financial statements.
MHB has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for all programs except the Coronavirus Relief Funds.