Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expendituresare not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustmentsor credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity ofPineland Behavioral Health and Developmental Disabilities Community Services under programs of the federalgovernment for the year ended June 30, 2022. The information in this schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only aselected portion of the operations of Pineland Behavioral Health and Developmental Disabilities Community Services,it is not intended to and does not present the financial position, changes in net assets, or cash flows of PinelandBehavioral Health and Developmental Disabilities Community Services.