Audit 37571

Title: General Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance wherein certain types of expendituresare not allowable or are limited as to reimbursement. For the year ended September 30, 2022, there were no federal awards expended in the form of non-cash assistance, or insurance. In addition, there were no federal awards expended in the form of loans or loanguarantees outstanding as of September 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Lifescape Community Services, Inc. The information in this schedule is presented in accordance with requirements of the 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 Lifescape Community Services, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Lifescape Community Services, Inc.