Audit 21602

Title: Loan/loan guarantee outstanding balances Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal expenditures activity of The Neighbor Project for the year ended December 31, 2022, and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and does not represent, the financial position, changes in net assets, or cash flows of the Organization. NON-CASH AWARDS The Organization did not have any outstanding federal loans or loan guarantees or insurance at December 31, 2022, and did not receive any federal non-cash awards during the year ended December 31, 2022. The Organization also did not have any sub-recipients during the year ended December 31, 2022. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the UniformGuidance. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 259088.