Audit 325365

Title: General Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements of the federal program. 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. De Minimis Rate Used: N Rate Explanation: Center for Human Services allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Center for Human Services received a provisional indirect cost rate of up to 16.5% from the Department of Health and Human Services for the year ended June 30, 2024. Center for Human Services used an indirect cost rate of 16.5% for the year ended June 30, 2024. Accordingly, Center for Human Services has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The schedule expenditures of federal awards (the "Schedule") includes the federal award activity of Center for Human Services (A Nonprofit Corporation) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR), 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 Human Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Center for Human Services.