Audit 32967

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Sweetser, Subsidiary and Affiliate under programs of the federal government for the year ended June30, 2022. The information in the Schedule is presented in accordance with the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Sweetser, Subsidiary and Affiliate, it is not intended to and does not present the financial position, changes in net assets or cash flows of Sweetser, Subsidiary and Affiliate. As required by the Health Resources and Service Administration and the Uniform Guidance, COVID-19 Provider Relief Funds reported in the Schedule for the year ended June 30, 2022 were received during Period 2 (July 1, 2020 to December 31, 2020) and Period 3 (January 1, 2021 to June 30, 2021) and were recognized as revenue in the consolidated financial statements during the year ended June 30, 2021. All amounts presented were received through a general distribution to Sweetser, Subsidiary and Affiliate, Taxpayer Identification Number: 01-0218807.