Audit 26372

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Safe Harbors of the Finger Lakes, Inc. (the Organization) under programs of the federal government for the year ended December 31, 2022 and has been prepared in conformity with accounting principles generally accepted in the United States. 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 thefinancial position, changes in net assets, or cash flows of the Organization.Amounts included in the Schedule are actual expenditures for the year ended December 31, 2022. Differences between amounts included in the Schedule and amounts reported to funding agencies for the program result from report timing.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles of the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee does not allocate indirect costs to the program.