Audit 299687

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting except for amounts passed through to subrecipients, which are reported on a cash basis. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Sunnyside Community Services, Inc. and Affiliates (the “Organization”) under programs of the federal government for the year ended June 30, 2023. The information in the 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 the Organization, it is not intended to and does not, present the financial position, changes in net assets or cash flows of the Organization.

Title: PROVIDER RELIEF FUND (FEDERAL ASSISTANCE LISTING # 93.498) Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting except for amounts passed through to subrecipients, which are reported on a cash basis. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The Organization received Provider Relief Funds during 2021 which were spent in 2022. The amounts received from Period 4 (July 1, 2021 to December 31, 2021) are reported on the Schedule for the year ended June 30, 2023.