Audit 318170

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Neighborhood Service Center, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this 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 Neighborhood Service Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Neighborhood Service Center, Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The auditee uses the cost rate approved by the cognizant agency.