Audit 18150

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Our Healthy Communities, Inc. under programs of the federal government for the year ended December 31, 2022. The information in 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 Our Healthy Communities, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. This schedule of expenditures of federal awards includes the federal program activity of Our Healthy Communities, Inc. and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.