Audit 13826

Title: General Accounting Policies: 1. General - The accompanying Schedule of Expenditures of Federal Awards presents the federal and grant activity of the Food Center. The reporting entity is defined in Note 1 to the basic financial statements. 2. Basis of Presentation - The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedules present only a selected portion of the operations of the Food Center, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of the general-purpose financial statements. 3. Summary of Significant Accounting Policies - Basis of Accounting - Expenditures reported on the schedule are reported at the time USDA food commodities are distributed to qualified recipients. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The Food Center did not elect to use the 10% de minimus indirect cost rate. 4. Reconciliation of Federal Awards to the Financial Statements - See the Notes to the SEFA for the chart/table. De Minimis Rate Used: N Rate Explanation: No indirect cost rate was used. The accompanying Schedule of Expenditures of Federal Awards presents the federal and grant activity of the Food Center. The reporting entity is defined in Note 1 to the basic financial statements.

Title: Basis of Presentation Accounting Policies: 1. General - The accompanying Schedule of Expenditures of Federal Awards presents the federal and grant activity of the Food Center. The reporting entity is defined in Note 1 to the basic financial statements. 2. Basis of Presentation - The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedules present only a selected portion of the operations of the Food Center, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of the general-purpose financial statements. 3. Summary of Significant Accounting Policies - Basis of Accounting - Expenditures reported on the schedule are reported at the time USDA food commodities are distributed to qualified recipients. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The Food Center did not elect to use the 10% de minimus indirect cost rate. 4. Reconciliation of Federal Awards to the Financial Statements - See the Notes to the SEFA for the chart/table. De Minimis Rate Used: N Rate Explanation: No indirect cost rate was used. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedules present only a selected portion of the operations of the Food Center, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of the general-purpose financial statements.

Title: Summary of Significant Accounting Policies Accounting Policies: 1. General - The accompanying Schedule of Expenditures of Federal Awards presents the federal and grant activity of the Food Center. The reporting entity is defined in Note 1 to the basic financial statements. 2. Basis of Presentation - The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedules present only a selected portion of the operations of the Food Center, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of the general-purpose financial statements. 3. Summary of Significant Accounting Policies - Basis of Accounting - Expenditures reported on the schedule are reported at the time USDA food commodities are distributed to qualified recipients. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The Food Center did not elect to use the 10% de minimus indirect cost rate. 4. Reconciliation of Federal Awards to the Financial Statements - See the Notes to the SEFA for the chart/table. De Minimis Rate Used: N Rate Explanation: No indirect cost rate was used. Basis of Accounting - Expenditures reported on the schedule are reported at the time USDA food commodities are distributed to qualified recipients. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The Food Center did not elect to use the 10% de minimus indirect cost rate.

Title: Reconciliation of Federal Awards to the Financial Statements Accounting Policies: 1. General - The accompanying Schedule of Expenditures of Federal Awards presents the federal and grant activity of the Food Center. The reporting entity is defined in Note 1 to the basic financial statements. 2. Basis of Presentation - The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedules present only a selected portion of the operations of the Food Center, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of the general-purpose financial statements. 3. Summary of Significant Accounting Policies - Basis of Accounting - Expenditures reported on the schedule are reported at the time USDA food commodities are distributed to qualified recipients. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The Food Center did not elect to use the 10% de minimus indirect cost rate. 4. Reconciliation of Federal Awards to the Financial Statements - See the Notes to the SEFA for the chart/table. De Minimis Rate Used: N Rate Explanation: No indirect cost rate was used. See the Notes to the SEFA for the chart/table.