Audit 363065

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Minnesota Indian Primary Residential Treatment Center, Inc. (the Center) under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Minnesota Indian Primary Residential Treatment Center, Inc., it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Center. 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: N Rate Explanation: Minnesota Indian Primary Residential Treatment Center, Inc. did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Minnesota Indian Primary Residential Treatment Center, Inc. does not have any subrecipients or subrecipient expenditures.