Audit 13249

Accounting Policies: The accompanying schedule of expenditures of federal and local awards (the "Schedule") includes the federal and local award activity of Hamburger Home, Inc. (dba Aviva Center and Aviva Family and Children's Services) ("Aviva") under programs of the federal and local governments for the year ended June 30, 2023. The information in the 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 Aviva, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Aviva. 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 limited as to reimbursement. Passthrough entity identifying numbers are presented where available and applicable. De Minimis Rate Used: N Rate Explanation: Hamburger Home, Inc. (dba Aviva Center and Aviva Family and Children's Services) did not elect to use the 10% de minimis indirect cost rate for the year ended June 30, 2023.