Audit 13248

Title: Note 1: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. PEMHS has elected to not use the 10% de Minimis Indirect Cost Rate. PEMHS’ federal awards do not have any loans or loan guarantees. PEMHS did not receive any federal non‐cash assistance for the fiscal year ended June 30, 2023. PEMHS provided local matching funds in excess of $2,445,125 and $2,426,197 in fiscal year 2023 and 2022, respectively. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de mnimis cost rate. The accompanying schedule of expenditures of federal awards and state financial assistance (the Schedule) includes the federal and state grant activity of Personal Enrichment through Mental Health Services, 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 requirement of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Florida Department of Financial Services’ State Projects Compliance Supplement. Because the schedule presents only a selected portion of the operations of Personal Enrichment through Mental Health Services, Inc. it is not intended to and does not present the financial position, changes in net assets or cash flows of Personal Enrichment through Mental Health Services, Inc.

Title: Note 2: Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. PEMHS has elected to not use the 10% de Minimis Indirect Cost Rate. PEMHS’ federal awards do not have any loans or loan guarantees. PEMHS did not receive any federal non‐cash assistance for the fiscal year ended June 30, 2023. PEMHS provided local matching funds in excess of $2,445,125 and $2,426,197 in fiscal year 2023 and 2022, respectively. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de mnimis cost rate. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. PEMHS has elected to not use the 10% de Minimis Indirect Cost Rate. PEMHS’ federal awards do not have any loans or loan guarantees. PEMHS did not receive any federal non‐cash assistance for the fiscal year ended June 30, 2023. PEMHS provided local matching funds in excess of $2,445,125 and $2,426,197 in fiscal year 2023 and 2022, respectively.