Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of The Whole Child – Mental Health & Housing Services and Subsidiary (“The
Whole Child”), under the programs of the federal government for the year ended June 30, 2024. The
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
Whole Child, it is not intended to and does not present the financial position, changes in net assets,
or cash flows of The Whole Child.
De Minimis Rate Used: Y
Rate Explanation: The Whole Child has elected to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of The Whole Child – Mental Health & Housing Services and Subsidiary (“The
Whole Child”), under the programs of the federal government for the year ended June 30, 2024. The
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
Whole Child, it is not intended to and does not present the financial position, changes in net assets,
or cash flows of The Whole Child.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of The Whole Child – Mental Health & Housing Services and Subsidiary (“The
Whole Child”), under the programs of the federal government for the year ended June 30, 2024. The
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
Whole Child, it is not intended to and does not present the financial position, changes in net assets,
or cash flows of The Whole Child.
De Minimis Rate Used: Y
Rate Explanation: The Whole Child has elected to use the 10 percent de minimis indirect cost rate 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 contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement.
The Whole Child has elected to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of The Whole Child – Mental Health & Housing Services and Subsidiary (“The
Whole Child”), under the programs of the federal government for the year ended June 30, 2024. The
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
Whole Child, it is not intended to and does not present the financial position, changes in net assets,
or cash flows of The Whole Child.
De Minimis Rate Used: Y
Rate Explanation: The Whole Child has elected to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The Whole Child did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of The Whole Child – Mental Health & Housing Services and Subsidiary (“The
Whole Child”), under the programs of the federal government for the year ended June 30, 2024. The
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
Whole Child, it is not intended to and does not present the financial position, changes in net assets,
or cash flows of The Whole Child.
De Minimis Rate Used: Y
Rate Explanation: The Whole Child has elected to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The Whole Child did not receive federal insurance, loans, or non-cash assistance during the year
ended June 30, 2024 that are required to be included in the Schedule.