Audit 289306

Accounting Policies: The accompanying Schedule of Expenditures of Federal and Nonfederal Awards (the Schedule) includes the federal award activity of Hillsides, Bienvenidos Children's Center, Inc., and Youth Moving On, under the programs of the federal government, state, and local agencies, for the year ended June 30, 2023 and 2022. The 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 Hillsides, Bienvenidos Children's Center, Inc., and Youth Moving On, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Hillsides, Bienvenidos Children's Center, Inc., and Youth Moving On. 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 allowable or are limited as to reimbursement. Hillsides, Bienvenidos Children's Center, Inc., and Youth Moving On did not provide any federal awards to subrecipients. Hillsides, Bienvenidos Children's Center, Inc., and Youth Moving On did not receive federal insurance, loans, or noncash assistance during the year ended June 30, 2023 and 2022. De Minimis Rate Used: N Rate Explanation: Hillsides, Bienvenidos Children's Center, Inc., and Young MovingOn have elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.