Audit 48387

Title: Reconciliation to the Financial Statements Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Mental Health of America of Dutchess County, Inc., Subsidiaries and Affiliate under programs of the federal government for the year ended December 31, 2022. Federal awards received directly from the federal agencies as well as federal awards passed through other government agencies are included in the Schedule. 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 the Organization, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Organization. NOTE 2 Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal Expenditure as reported in the SEFA- $1,156,362. Grants and Other Support from Non-Federal Sources $6,758,642. Total Pledges, Contributions, Memberships, and Other Grants Reported in the Consolidated Statement of Activities= $7,915,004.