Audit 49181

Accounting Policies: NOTE 1 - BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes federal award activity of Recovery Place Community Services, Inc. under programs for the year ended June 30, 2022. The information in the 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 portion of the operations of Recovery Place Community Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Recovery Place Community Services, Inc. NOTE 2 - SUMMARY OF SIGNIFICANT POLICIESExpenditures 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 as to reimbursement. Recovery Place Community Services, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. No federal awards were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.