Notes to SEFA
Title: Loan/loan guarantee outstanding balances
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AdamsCounty Mental Health and Retardation Association dba Transitions Associations (the Association) and ispresented on the accrual basis of accounting. The information in this schedule is presented in accordancewith the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule maydiffer from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SUPPORTIVE HOUSING FOR THE ELDERLY (14.157) - Balances outstanding at the end of the audit period were 687461.
Title: Non-Cash Assistance, Federal Insurance, and Loans
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AdamsCounty Mental Health and Retardation Association dba Transitions Associations (the Association) and ispresented on the accrual basis of accounting. The information in this schedule is presented in accordancewith the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule maydiffer from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There was no non-cash assistance received during the year ended June 30, 2022. The Department ofHousing and Urban Development insured a loan through Midland Loan Services, Inc. during the year endedJune 30, 2009. The loan balance at June 30, 2022 is reflected in the schedule of expenditures of federalawards.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AdamsCounty Mental Health and Retardation Association dba Transitions Associations (the Association) and ispresented on the accrual basis of accounting. The information in this schedule is presented in accordancewith the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule maydiffer from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no amounts passed through to subrecipients during the year ended June 30, 2022.