Audit 333872

Title: Subrecipients Accounting Policies: The Schedule of Expenditures of Federal and State Awards (the "Schedule") includes the federal and state grant activity of Child Start, Inc. under programs of the federal and state 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 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 Child Start, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Child Start, Inc. 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 are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Child Start, Inc. did not elect to use the 10% de minimis cost rate allowed under Uniform Guidance. No federal grant awards were passed through to subrecipients during the year ended June 30, 2024.