Audit 32540

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of WestCoast Children's Clinic (the "Organization") under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.The Organization's reporting entity is defined in Note 1 of the financial statements and has the Tax ID Number (TIN) 94-2553319, which is the TIN the Organization included in the reporting of the Provider Relief Fund for Period 2. All federal awards from federal agencies are included in the Schedule.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 limited as to reimbursement. Passthrough entity identifying numbers are presented where available and applicable.In accordance with guidance from the U.S. Department of Health and Human Services ("DHHS"), the Organization included the Reporting Period 2 expenditures for Provider Relief Fund Assistance Listing 93.498 of $209,723 in the Schedule for the year ended June 30, 2022, to align with DHHS reporting guidelines. In accordance with U.S. generally accepted accountingprinciples, the total amount of $209,723 was recognized as revenue during the year ended June 30, 2021, and is included in beginning net assets as of and for the year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.