Audit 48377

Title: HEALTH AND HUMAN SERVICES PROVIDER RELIEF FUND Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Center for Addiction Treatment, Inc. under programs of the federal government forthe year ended June 30, 2022. The information in this Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of Center for AddictionTreatment, Inc., it is not intended to and does not present the financial position, changes in net assets,or cash flows of Center for Addiction Treatment, Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Negative amountsshown on the Schedule represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years. Center for Addiction Treatment, Inc. has elected notto use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule of Expenditure of Federal Awards for Department of Health and Human Services Provider Relief Fund (93.498) are reported based on reporting periods determined by the Department of Health and Human Services. There were no actual expenditures incurred during the fiscal year ended June 30, 2022 on the statement of activities.