Audit 320423

Accounting Policies: 1.Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of4th Dimension Recovery Center (4D Recovery or the Organization) and is presented on the accrualbasis of accounting. The information in the Schedule is presented in accordance with the requirements of Title 2, U.S. Codeof Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only aselected portion of the operations of 4th Dimension Recovery Center, it is not intended to and does notpresent the financial position, changes in net assets, or cash flows of 4th Dimension Recovery Center. 2.Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 3.Assistance Listings (AL) AL numbers reported in the accompanying Schedule of Expenditures of Federal Awards are based onbeta.sam.gov. 4.Major and Nonmajor Federal Financial Assistance Programs Federal financial assistance programs with identical assistance (AL) numbers are combined indetermining whether the programs are major or nonmajor. Type A federal assistance programs arethose with combined expenditures of $750,000 or more during a fiscal year. Type B federal financialassistance programs are those with combined expenditures of less than $750,000 during a fiscal year. De Minimis Rate Used: Y Rate Explanation: 4th Dimensional Recovery Center uses the 10% de minimis indirect cost rate.