Audit 4266

Title: Basis of presentation Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, certain amounts reported on the Schedule for the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan Rural Distribution are reported based upon the reports that are required to be submitted to the U.S. Health Resources & Services Administration reporting portal for Period 4 and Period 5 funds, as defined by HHS. These funds were allowed to be used for certain expenditures including lost revenue, as defined in the Terms and Conditions issued by HHS. Such expenditures follow 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: Both Rate Explanation: Coleman Professional Services, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance, except when required by the granting agency. The accompanying schedule of expenditures of Federal awards (Schedule) includes the Federal award activity of Coleman Professional Services, Inc. d/b/a, Coleman Health Services under programs of the Federal government for the year ended June 30, 2023. 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 Coleman Professional Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Coleman Professional Services, Inc.