Title: Categorization of Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the grant activity of The Devereux Foundation and Controlled Entities d/b/a Devereux Advanced Behavioral Health (Devereux) and is presented based on the accrual basis of accounting. The grantor agencies determine the federal share of expenditures reported. The information in the 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).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The categorization of federal expenditures by program included in the Schedule is based on the Assistance Listings at SAM.gov (formerly CFDA). Changes in the categorization of expenditures occur based on revisions to the Assistance Listings which are issued in June and December of each year.
Title: 3. Federal Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the grant activity of The Devereux Foundation and Controlled Entities d/b/a Devereux Advanced Behavioral Health (Devereux) and is presented based on the accrual basis of accounting. The grantor agencies determine the federal share of expenditures reported. The information in the 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).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended June 30, 2022, Devereuxs federal awards included non-cash assistance from the National School Lunch Program in the form of commodities donated in the amount of $114,689. The commodities are valued based on the assessed value provided by the awarding agencies.
Title: COVID-19 Provider Relief Fund (PRF)
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the grant activity of The Devereux Foundation and Controlled Entities d/b/a Devereux Advanced Behavioral Health (Devereux) and is presented based on the accrual basis of accounting. The grantor agencies determine the federal share of expenditures reported. The information in the 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).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The amount presented on the Schedule for Federal Assistance Listing Number 93.498, COVID 19 Provider Relief Fund, for the year ended June 30, 2022, includes all Period 2 and 3 funds received between July 1, 2020 and June 30, 2021 and used for PRF-eligible activity from the period January 1, 2020 through June 30, 2022 as reported to the Health Resources and Services Administration (HRSA) via the Provider Relief Fund Reporting Portal.The payment receipt period and activity period and the resulting amount presented on the accompanying Schedule for the year ended June 30, 2022 reconciles to the PRF information previously reported to HRSA for PRF Reporting Period 2 and 3 as follows:Name of ReportingEntity for HRSA Reporting Period 2 and 3 Provider Relief Fund ReportReporting Entity Tax Identification Number (TIN)Type of DistributionTotal Other ProviderRelief Fund Expenses ReportedTotal Lost Revenues ReportedTotal The Devereux Foundation23-1390618General $9,623,552$$9,623,552Devereux Cleo Wallace84-0406820General 283,600283,600Total PRF activity reported on the accompanying Schedule for the year ended June 30, 2022$9,907,152$$9,907,152Devereux also received$0.6M in PRF payments subsequent to June 30, 2021 which are required to be reported in subsequent HRSA PRF Reporting Periods and, accordingly, pursuant to the requirements specific to Federal Assistance Listing Number 93.498, activity related to such payments is excluded from the accompanying Schedule.