Audit 346196

Title: Note to Schedule of Federal, State and Local Awards Accounting Policies: The accompanying schedule of expenditures of federal, state and local awards (Schedule) includes the federal, state, and local grant activity of the Center for Child and Family Health, Inc., under programs of the federal, state and local governments for the year ended June 30, 2024. The information in this schedule is presented in accordane with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Auditee elected de minimis rate however it does not charge indirect cost other than those specifically allowed as direct costs under it grant agreement and budget. The accompanying schedule of expenditures of federal, state and local awards (Schedule) includes the federal, state, and local grant activity of the Center for Child and Family Health, Inc., under programs of the federal, state and local governments for the year ended June 30, 2024. The information in this schedule is presented in accordane with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the Schedule presents only a selected portion of the operations of the Center for Child and Family Health, Inc., it is not intended to and does not present financial position, changes in net assets, or cash flows of the Center for Child and Family Health, Inc. The Center for Child and Family Health, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.