Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which conformsto accounting principles generally accepted in the United States of America. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Provider Relief Fund (PRF)expenditures and lost revenue are reported on the Schedule based upon the PRF report that is required tobe submitted to the HRSA reporting portal.
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 awardactivity of ChildServe, Inc. and Subsidiaries under programs of the federal government for the yearended June 30, 2022. The information in this Schedule is presented in accordance with the requirementsof Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance) and the Coronavirus Aid,Relief, and Economic Security Act (CARES Act). Because the Schedule presents only a selected portionof the operations of ChildServe, Inc. and Subsidiaries, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of ChildServe, Inc. and Subsidiaries
Title: Reporting Entities
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which conformsto accounting principles generally accepted in the United States of America. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Provider Relief Fund (PRF)expenditures and lost revenue are reported on the Schedule based upon the PRF report that is required tobe submitted to the HRSA reporting portal.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Single Audit conducted for the period ended June 30, 2022 covered the entire operations ofChildServe, Inc. and Subsidiaries. The taxpayer identification numbers (TINs), covered under the auditincluded 45-5327981, 42-1390033, 42-0680245, 42-1478832, 42-1264664, 42-1264666, 42-0680420,42-1157665, and 42-1271420.
Title: Pass Through Identification Numbers
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which conformsto accounting principles generally accepted in the United States of America. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Provider Relief Fund (PRF)expenditures and lost revenue are reported on the Schedule based upon the PRF report that is required tobe submitted to the HRSA reporting portal.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Some of the programs, grants and/or awards included in the Schedule are missing the pass-throughentity identification number. The missing numbers are due to the pass-through entities not providing thepass-through identification numbers.
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which conformsto accounting principles generally accepted in the United States of America. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Provider Relief Fund (PRF)expenditures and lost revenue are reported on the Schedule based upon the PRF report that is required tobe submitted to the HRSA reporting portal.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no awards passed through to subrecipients.