Audit 31218

Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Coordinated Care Services, Inc. (CCSI) under programs of the federal government for the year ended December 31, 2022 and has been prepared in conformity with accounting principles generally accepted in the United States of America. The information in this schedule is presented in accordance with the requirements of the 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 CCSI, it is not intended to and does not present the financial position, change in net assets, or cash flows of CCSI.Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended December 31, 2022. Differences between amounts included in the accompanying schedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing.The schedule includes expenditures of federal programs received directly from federal agencies, as well as federal assistance passed through other organizations. De Minimis Rate Used: N Rate Explanation: The auditee did not use 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.