Audit 14838

Title: INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE OF CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS OF THE AMERICAN RESCUE PLAN ACT OF 2021 Accounting Policies: PADS to HOPE, Inc. elected to have an alternative SLFRF compliance examination engagement performed as allowed by the Assistance Listing 21.027 Compliance Supplement 2021 issued by the Department of Treasury. De Minimis Rate Used: N Rate Explanation: Auditee's contract does not include de minimis cost rate INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE OF CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS OF THE AMERICAN RESCUE PLAN ACT OF 2021 To the Board of Directors PADS to HOPE, Inc. D/B/A JOURNEYS the Road Home Palatine, Illinois We have examined PADS to HOPE, Inc. D/B/A JOURNEYS the Road Home (a nonprofit organization) (the “Organization”), compliance with The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) of the American Rescue Plan Act of 2021, during the period July 1, 2021, to June 30, 2022. Management of the Organization is responsible for the Organization’s compliance with the specified requirements. Our responsibility is to express an opinion on the Organization’s compliance with the specified requirements based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Organization complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the Organization complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Organization’s compliance with specified requirements. In our opinion, the Organization complied, in all material respects, with the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) of the American Rescue Plan Act of 2021, during the period July 1, 2021 to June 30, 2022. Evans, Marshall & Pease, P.C. Evans, Marshall and Pease, P.C. Certified Public Accountants Rolling Meadows, IL March 28, 2023