Audit 44913

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Tri-County Child and Family Development Council, Inc. under programs of the federal government for the year ended May 31, 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Tri-County Child and Family Development Council, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Tri-County Child and Family Development Council, Inc. 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.