Audit 29816

Title: Subrecipients Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Stanley Street Treatment and Resources, Inc. (the "Organization") under programs of the federal government 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, 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Summary of Significant Accounting Policies: (1) - 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 allowable or are limited as to reimbursement. (2) - Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has used its approved federal indirect cost rate, and therefore, has not used the 10% de minimis indirect cost rate allowed in the Uniform Guidance. The Organization provided federal awards to subrecipients as follows: Substance Abuse and Mental Health Services - Projects of Regional and National Significance - CFDA #93.243 - $326,414