Audit 47343

Title: Amounts Provided to Sub-Recipients Accounting Policies: Single Audit Reporting Entity - McLean County Center for Human Services, Inc. provides behavioral health services for residents of McLean County, Illinois. The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of McLean County Center for Human Services, Inc. for the year ended June 30, 2022. The SEFA includes all federal awards received directly from federal agencies, as well as federal financial awards passed through other agencies. Basis of Accounting - The Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. McLean County Center for Human Services, Inc. does not provide federal funds to sub-recipients.