Audit 3133

Title: Note 1 - Basis of Presentation Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: The entity is not a non-profit The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Blue Ridge Behavioral Healthcare (the "Agency") 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 of federal awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Agency.

Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: The entity is not a non-profit Expenditures reported on the Schedule are reported on the accrual basis of accounting.

Title: Note 3 - Indirect Cost Rate Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING De Minimis Rate Used: N Rate Explanation: The entity is not a non-profit The Agency has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.