Audit 16992

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 the Uniform Guidance and Audits of States, Local Government, and Non-Profit Organizations, whereincertain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use 21.70% as the indirect cost rate as approved by theU.S. Department of Health and Human Services as of June 30, 2022. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of United Way Miami, Inc. and Subsidiaries (collectively, the Organization) 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) and Audits of States, LocalGovernment, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Organization.