Audit 262597

Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and nonfederal revenue is a summary of the activity of the Centers federal award programs. The schedule has been prepared 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, except as noted in Note B. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.NOTE B - ALLOCATION OF EXPENDITURESDuring the year, funds are received from the various counties on a reimbursement basis based on the census data and approved billing rates and are not identified by Assistance Listing Number. At year end, these counties provide the Center with revenue information by Assistance Listing Number. Consequently, for purposes of the schedule of expenditures of federal awards and nonfederal revenue, expenditures were allocated to various counties based on revenue received.Various counties did not provide the revenue information by Assistance Listing Number for the year ended December 31, 2022. Therefore, all of the revenues from these counties totaling $802,759 were assumed to be federal monies and included in Assistance Listing No. 93.658 for the purposes of the schedule of expenditures of federal awards and nonfederal revenue.NOTE C - IDENTIFYING NUMBER ASSIGNED BY PASS-THROUGH ENTITIESThe Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires that the identifying number assigned by pass-through entities be included on the schedule of expenditures of federal awards and nonfederal revenue. The counties do not assign an identifying number to their contracts with the Center. Therefore, there is no identifying number included on the schedule of expenditures of federal awards and nonfederal revenue.NOTE D - INDIRECT COST RATEThe Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.