Audit 10904

Title: Basis of Presentation Accounting Policies: (1) 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. (4) Pass through entity numbers were not available. (5) The Organization's Provider Relief Funds (PRF) Phase 4 funds, of $153,258, have been recognized as revenue for the year ended June 30, 2022, and has been included on the schedule of expenditures of federal awards (SEFA) for the year ended June 30, 2023, as required by the Office of Management and Budget's Compliance Supplement. De Minimis Rate Used: Y Rate Explanation: (2) Behavioral Healthcare Partners of Central Ohio, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Behavioral Healthcare Partners of Central Ohio, Inc. under programs of the federal government for the year ended June 30, 2023. 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 Behavioral Healthcare Partners of Central Ohio, Inc., it is not intended to and does not present the financial position, change in net assets, or cash flows.

Title: Sub-Recipients Accounting Policies: (1) 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. (4) Pass through entity numbers were not available. (5) The Organization's Provider Relief Funds (PRF) Phase 4 funds, of $153,258, have been recognized as revenue for the year ended June 30, 2022, and has been included on the schedule of expenditures of federal awards (SEFA) for the year ended June 30, 2023, as required by the Office of Management and Budget's Compliance Supplement. De Minimis Rate Used: Y Rate Explanation: (2) Behavioral Healthcare Partners of Central Ohio, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. (3) There were no sub-recipients for the year ended June 30, 2023.