Audit 15693

Title: Basis of Presentation Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of ChildNet Youth and Family Services, Inc. (“ChildNet”), under the programs of the federal government for the year ended June 30, 2023. 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 ChildNet, it is not intended to and does not present the financial position, changes in net assets, or cash flows of ChildNet. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. ChildNet has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of ChildNet Youth and Family Services, Inc. (“ChildNet”), under the programs of the federal government for the year ended June 30, 2023. 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 ChildNet, it is not intended to and does not present the financial position, changes in net assets, or cash flows of ChildNet.

Title: Basis of Accounting Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of ChildNet Youth and Family Services, Inc. (“ChildNet”), under the programs of the federal government for the year ended June 30, 2023. 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 ChildNet, it is not intended to and does not present the financial position, changes in net assets, or cash flows of ChildNet. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. ChildNet has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. ChildNet has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Title: Pass-through to Sub-recipients Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of ChildNet Youth and Family Services, Inc. (“ChildNet”), under the programs of the federal government for the year ended June 30, 2023. 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 ChildNet, it is not intended to and does not present the financial position, changes in net assets, or cash flows of ChildNet. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. ChildNet has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. ChildNet did not provide any federal awards to sub-recipients.

Title: Other Information Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of ChildNet Youth and Family Services, Inc. (“ChildNet”), under the programs of the federal government for the year ended June 30, 2023. 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 ChildNet, it is not intended to and does not present the financial position, changes in net assets, or cash flows of ChildNet. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. ChildNet has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. ChildNet did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2023.