Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards 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 in reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Appleseed Community Mental Health Center has elected to use the 10 percent, or less de minimis, indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Appleseed Community Mental Health Center under programs of the federal government for the years ended June 30, 2022 and 2021. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Appleseed Community Mental Health Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Appleseed Community Mental Health Center.
Title: Note 4: Subrecipients
Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards 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 in reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Appleseed Community Mental Health Center has elected to use the 10 percent, or less de minimis, indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.
Appleseed Community Mental Health Center did not make any grants of federal awards to subrecipients for the years ended June 30, 2022 and 2021.