Notes to SEFA
Accounting Policies: BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Tri-County Mental Health 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 Tri-County Mental Health Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tri-County Mental Health Services. 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. INDIRECT COST RATE: Tri-County Mental Health Services has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. DONATED PERSONAL PROTECTIVE EQUIPMENT: Tri-County Mental Health Services did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended June 30, 2022. PROVIDER RELIEF FUNDS: Tri-County Mental Health Services reported the amount of Provider Relief Funds (CFDA 93.498) for Period 2 and Period 3 on the schedule of expenditures of federal awards in accordance with guidance from the April 2022 Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.