Audit 25395

Title: Note 3 - Provider Relief Funds Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Vocational Instruction Project Community Services, Inc. (VIP) for the year ended June 30, 2022. 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 select portion of the operations of VIP, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of VIP. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for Provider Relief Funds. Expenditures, except for Provider Relief Funds are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Agency received Provider Relief Funds from the United States Department of Health and Human Services during the fiscal year ended June 30, 2021 which were spent during the fiscal year ended June 30, 2021. The amounts received during Period 2, as defined by the United States Department of Health and Human Services as, July 1, 2020 December 31, 2020, are reported on Schedule for the year ended June 30, 2022.