Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grantactivity of the Kent County CMH Authority (the "Authority") under programs of the federal government forthe year ended September 30, 2021. The information in this Schedule is presented in accordance with therequirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becausethe Schedule presents only a selected portion of the operations of the Authority, it is not intended to anddoes not present the financial position, changes in net position or cash flows of the Authority. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is describedin Note 1 to the Authority's financial statements. Such expenditures are recognized following costprinciples contained in the Uniform Guidance or other applicable guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Revenues are recognized when thequalifying expenditures have been incurred and all grant requirements have been met. Passthrough entityidentifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.