Audit 11551

Title: Notes to Schedule of Federal Awards and Schedule of State Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Awards (the Schedules) include the federal and state award activity of Professional Care Services of West TN, Inc. (“Professional Care”) under programs of the federal and state governments for the year ended June 30, 2023. Because the Schedules present only a selected portion of the operations of Professional Care, they are not intended to and do not present the financial position, changes in net assets, or cash flows of Professional Care. With the exception of reporting for Assistance Listing Number (ALN) 93.498, Provider Relief Fund/American Rescue Plan (ARP) Rural Payments, expenditures reported on the Schedules are reported on the accrual basis of accounting. Expenditures for ALN 93.498 are included in the Schedule but not included in the financial statements as those expenditures are required to be reported in the Schedules based on the Payment Received Period. Professional Care has an approved indirect cost allocation plan and therefore is not subject to using the 10 percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: Professional Care has an approved indirect cost allocation plan and therefore is not subject to using the 10 percent de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Awards (the Schedules) include the federal and state award activity of Professional Care Services of West TN, Inc. (“Professional Care”) under programs of the federal and state governments for the year ended June 30, 2023. Because the Schedules present only a selected portion of the operations of Professional Care, they are not intended to and do not present the financial position, changes in net assets, or cash flows of Professional Care. With the exception of reporting for Assistance Listing Number (ALN) 93.498, Provider Relief Fund/American Rescue Plan (ARP) Rural Payments, expenditures reported on the Schedules are reported on the accrual basis of accounting. Expenditures for ALN 93.498 are included in the Schedule but not included in the financial statements as those expenditures are required to be reported in the Schedules based on the Payment Received Period. Professional Care has an approved indirect cost allocation plan and therefore is not subject to using the 10 percent de minimis indirect cost rate.