Audit 23573

Title: Subrecipients Accounting Policies: 1.Basis for PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of A+ Family Healthcare, LLC under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with 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 A+ Family Healthcare, LLC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of A+ Family Healthcare, LLC.2.Summary of Significant Accounting PoliciesExpenditures 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 are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: A+ Family Healthcare, LLC has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 4.SubrecipientsThere were no awards passed through to subrecipients.