Audit 24816

Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Erie County Care Management, Inc. (Organization) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. The Organization is the reporting entity for financial reporting purposes as defined in Note 1 to the Organization's financial statements. For purposes of preparing the Schedule, the Organization's reporting entity is the same that was used for financial purposes. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.