Audit 34267

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting with the exception of Assistance Listing Number 93.498, which is reported in accordance with the Health Resources and Services Administrations Provider Relief Fund Reporting Portal. 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: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of Community Counseling and Mediation Services, Inc. (CCMS) and Affiliates D/B/A Community Counseling and Mediation (collectively, the Organization), for the year ended June 30, 2022. The information in 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 (the 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 amounts reported in the Schedule for the COVID-19 Provider Relief Funds is based on the Department of Health and Human Services reporting requirements and includes expenditures from the prior fiscal year.