Audit 365755

Title: Basis of Presentation Accounting Policies: The amounts reported in the schedule of expenditures of federal awards are recorded using the accrual basis of accounting. Such expenditures are recognized following the costs principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source of the date presented. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards includes the federal award activity of JCTOD Outreach, Inc. d/b/a Johnson Park Center and Subsidiaries 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 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 JCTOD Outreach, Inc. d/b/a Johnson Park Center and Subsidiaries, it is not intended to and does not present the financial position, changes in net assets, or cash flows of JCTOD Outreach, Inc. d/b/a Johnson Park Center and Subsidiaries.

Title: Subrecipients Accounting Policies: The amounts reported in the schedule of expenditures of federal awards are recorded using the accrual basis of accounting. Such expenditures are recognized following the costs principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursements. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source of the date presented. The Organization has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance The  Organization  did  not  pass  any  federal  funds  to  subrecipients  for  the  year  ended December 31, 2024.