Audit 342707

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule ) includes the federal award activity of Northwestern Counseling & Support Services, Inc. under programs of the federal 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 Northwestern Counseling & Support Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Northwestern Counseling & Support Services, Inc. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate 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. Northwestern Counseling & Support Services, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.