Audit 65629

Title: Basis of Presentation Accounting Policies: 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, Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Starshine Treatment Center has elected to not use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Starshine Treatment Center and is presented on the accrual basis of accounting for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Starshine Treatment Center it is not intended to and does not present the financial position, changes in net assets, or cash flows of Starshine Treatment Center.