Audit 18673

Title: Compliance Supplement Accounting Policies: Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Center for Humanistic Change, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this 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 represents only a selected portion of the operations of the Center for Humanistic Change, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center for Humanistic Change, Inc. Note 2 - Summary of Significant Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized using the principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. 2. Center for Humanistic Change, Inc. has not elected to use the 10% de minimus indirect cost rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The 2022 Compliance Supplement dated April 2022 was used to perform the audit.