Audit 3184

Title: HEALTH AND HUMAN SERVICES PROVIDER RELIEF FUND Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Center for Addiction Treatment, 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 Center for Addiction Treatment, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Center for Addiction Treatment, Inc. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Center for Addiction Treatment, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule of Expenditure of Federal Awards for Department of Health and Human Services Provider Relief Fund (93.498) are reported based on reporting periods determined by the Department of Health and Human Services. There were no actual expenditures incurred during the fiscal year ended June 30, 2023 on the statement of activities.