Audit 330571

Title: General Accounting Policies: General, Basis of Accounting, and Indirect Cost Rate De Minimis Rate Used: Y Rate Explanation: The Company has elected to use the 10% de minimis indirect cost rate as allowed under the uniform guidance The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the activity of all federal programs of Douglas Gardens Community Mental Health Center of Miami Beach, Inc. and Subsidiary (collectively, the “Company”) 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, Part 200, 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 Company, it is not intended to and does not represent the financial position, changes in net assets, or cash flows of the Company.

Title: Basis of Accounting Accounting Policies: General, Basis of Accounting, and Indirect Cost Rate De Minimis Rate Used: Y Rate Explanation: The Company has elected to use the 10% de minimis indirect cost rate as allowed under the uniform guidance Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: Indirect Cost Rate Accounting Policies: General, Basis of Accounting, and Indirect Cost Rate De Minimis Rate Used: Y Rate Explanation: The Company has elected to use the 10% de minimis indirect cost rate as allowed under the uniform guidance The Company has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.