Audit 322138

Title: Commingled Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Bethany Christian Services and its subsidiaries (the “Organization”) under programs of the federal government for the year ended December 31, 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 for Federal Awards (the “Uniform Guidance”). The accompanying schedule of expenditures of department agreements (the "SEDA") includes the State of Maine department agreement activity of Bethany Christian Services and its subsidiaries under programs of the State of Maine. The information in the SEDA is presented in accordance with the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP) for the year ended December 31, 2023. Because the Schedule and SEDA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass through entity identifying numbers are presented where available. The Organization has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. The Organization uses a negotiated rate through the U.S. Department of Health and Human Services. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. The Organization uses a negotiated rate through the U.S. Department of Health and Human Services. Expenditures reported in the Schedule within Foster Care Title IV-E passed through various counties in Pennsylvania include federal and nonfederal expenditures. An allocation was not provided by the granting agencies for the year ended December 31, 2023. See the Notes to the SEFA for table.