Audit 23693

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the Uniform Guidance, where certain types ofexpenditures are not allowable or are limited as to reimbursement. Federal financialassistance is defined as assistance provided by a federal agency, either directly orindirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees,property, interest subsidies, insurance, endowments, or direct appropriations. Federalfinancial assistance does not include direct federal cash assistance to individuals.Assistance Listing Number (ALN) - The Uniform Guidance requires the Schedule to showthe total expenditures for each of the United Way's federal financial assistance programs asidentified in the ALN. The ALN is a government-wide summary of individual federalprograms. Each program included in the ALN is assigned a five-digit program identificationnumber which is reflected in the Schedule. Federal financial assistance programs andcontracts which have not been assigned a ALN number have been identified as Unknown inthe ALN Column of the schedule.Type A and Type B Programs - The Single Audit Act of 1984 (as amended) and the UniformGuidance establish the levels to be used in defining Type A and Type B federal programs.Type A programs for The United Way are those programs that exceeded $750,000 in thefederal awards expended for the fiscal year ended June 30, 2022. All other programs areclassified as Type B programs by the United Way.Reporting Entity and Basis of AccountingThe United Ways reporting entity is fully described in Note 1 of the United Way's basicfinancial statements. The Schedule includes all federal financial assistance programsadministered by the United Way for the year ended June 30, 2022. Federal financialassistance programs included in the Schedule are reported in the United Way's financialstatements as governmental revenue. The Schedule is presented using the accrual basis ofaccounting. Such expenditures are recognized following the Uniform Guidance, wherecertain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.