Audit 296716

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMIS COST RATE. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Sunbeam Family Services, Inc. (“Sunbeam”) under programs of the federal government for the year ended June 30, 2023. Sunbeam’s reporting entity is defined in Note 1 to Sunbeam’s basic financial statements. 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 Sunbeam, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sunbeam. All federal awards passed through other government agencies are included on the Schedule.

Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMIS COST RATE. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: indirect cost rates Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMIS COST RATE. Sunbeam has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.