Audit 296990

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 the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Center for Youth and Family Solutions under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 The Center for Youth and Family Solutions, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Center for Youth and Family Solutions. De Minimis Rate Used: N Rate Explanation: The Center for Youth and Family Solutions elected not to use the de minimus rate as allowed under the Uniform Guidance.