Audit 28661

Accounting Policies: The schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activity of The Center for Child and Family Health, Inc. under programs of the federal government and the State of North Carolina 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) and the State of North Carolina. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. This schedule is presented on the accrual basis of accounting. 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.The Organization did not elect to use the 10% de minimis indirect cost rate for federal awards.The Center did not receive any federally derived donated personal protection equipment related to COVID-19 as of June 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.