Audit 291582

Title: Basis of Presentation Accounting Policies: Expenditures reported in 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Pro-Youth, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Pro-Youth, Inc. uses the maximum indirect cost rate allowed under the various grant agreements. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of Pro-Youth, Inc. under programs of the federal and state governments for the year ended June 30, 2023. 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 presents only a selected portion of the operations of Pro-Youth, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pro-Youth, Inc.