Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Community Mental Health Association of Michigan. The information in this schedule is presented in accordance with the requirments of Title 2 US code of federal regulations 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 Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association.
Expenditures repoted on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations 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
Community Mental Health Association of Michigan has elected to use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance, Indirect cost rates are used as indicated in agreements with its grantors where applicable
Government Grants per statement of Activities $10,736,203, Less: Non-federal Amounts included $3,486,968, Total Federal Expenditures $7,249,235