Audit 39089

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 basis or modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable. 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 Federal Awards includes federal award activity of the Youth Advocate Programs, Inc. under programs of the federal government for the year ended June 30, 2022. 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. Because the schedule presents only selected portion of the operations of the organization, it is not intended to and does not present the financial position, change in net assets, or cash flows of the organization.