Audit 53650

Accounting Policies: The accompanying Schedule of Expenditures of Federal and Nonfederal Awards (the Schedule) includes the federal award activity of Hillsides, Bienvenidos Childrens Center, Inc., and Youth Moving On, under the programs of the federal government, state, and local agencies, for the year ended June 30, 2022. The Schedule is presented in accordance with 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 Hillsides, Bienvenidos Childrens Center, Inc., and Youth Moving On, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Hillsides, Bienvenidos Childrens Center, Inc., and Youth Moving On. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Hillsides, Bienvenidos Childrens Center, Inc., and Youth Moving On have elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.