Notes to SEFA
Title: BASIS OF PRESENTATION
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. Negative amounts, if any, are shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. All federal funding has been provided to The Brien Center for Mental Health and Substance Abuse Services through contracts with the Commonwealth of Massachusetts. These contracts are primarily non-negotiated unit rate contracts.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Brien Center for Mental Health and Substance Abuse Services under programs of the federal government for the year ended June 30, 2022. 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 Brien Center for Mental Health and Substance Abuse Services, it is not intended to and does not present the financial position, changes in net assets or cash flows of The Brien Center for Mental Health and Substance Abuse Services.
Title: PASS-THROUGH STATE AGENCIES
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. Negative amounts, if any, are shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. All federal funding has been provided to The Brien Center for Mental Health and Substance Abuse Services through contracts with the Commonwealth of Massachusetts. These contracts are primarily non-negotiated unit rate contracts.
Expenditures of federal awards for funds passed through state agencies are based on information provided by the Commonwealth of Massachusetts Operational Services Division.