Audit 13710

Title: 1 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 the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments orcredits made in the normal course of business to amounts reported as expenditures inprior years. Of the federal expenditures presented in the schedule, the Museum provided no federalawards to subrecipients. The Museum did not receive any non-cash assistance from federal awards for the yearended September 30, 2022. 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 (the “Schedule”) includesthe federal award activity of Fort Worth Museum of Science and History (the “Museum”)under programs of the federal government for the year ended September 30, 2022. Theinformation in this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (“Uniform Guidance”). Becausethe Schedule presents only a selected portion of the operations of Museum, it is notintended to and does not present the financial position, changes in net assets, or cashflows of the Museum.

Title: 2 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 the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments orcredits made in the normal course of business to amounts reported as expenditures inprior years. Of the federal expenditures presented in the schedule, the Museum provided no federalawards to subrecipients. The Museum did not receive any non-cash assistance from federal awards for the yearended September 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments orcredits made in the normal course of business to amounts reported as expenditures inprior years.

Title: 3 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 the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments orcredits made in the normal course of business to amounts reported as expenditures inprior years. Of the federal expenditures presented in the schedule, the Museum provided no federalawards to subrecipients. The Museum did not receive any non-cash assistance from federal awards for the yearended September 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Of the federal expenditures presented in the schedule, the Museum provided no federalawards to subrecipients.

Title: 4 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 the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments orcredits made in the normal course of business to amounts reported as expenditures inprior years. Of the federal expenditures presented in the schedule, the Museum provided no federalawards to subrecipients. The Museum did not receive any non-cash assistance from federal awards for the yearended September 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Museum did not receive any non-cash assistance from federal awards for the yearended September 30, 2022.