Audit 349561

Title: Basis of Presentation Accounting Policies: The accompanying schedule is presented on the accrual basis of accounting. The amounts reported in the schedule as expenditures may differ from certain financial reports submitted to federal, state or local funding agencies due to those reports being submitted on either a cash or modified cash 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: The Organization has not elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Youth Advocate Programs, Inc. (the Organization) 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 the Organization, it is not intended to and does not, present the financial position, changes in net assets or cash flows of the Organization.