Audit 26931

Title: Subrecipients Accounting Policies: a.Basis of PresentationThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the AIDS Council of Northeastern New York, Inc. d/b/a Alliance for Positive Health (Alliance) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of the Comptroller General of the United States; and the audit 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). The purpose of the Schedule is to present a summary of those activities of the Alliance funded by the federal government or pass-through entities for the year ended June 30, 2021, using the accrual basis of accounting. For purposes of the Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, and other non-cash assistance.Negative amounts on the Schedule, if any, represent adjustments to expenditures reported in prior years in the normal course of operations.b.Relationship to Financial StatementsExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in Office of Management and Budget Circular A-122, Cost Principles for Non-Profit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Schedule presents only a selected portion of the activities of the Alliance. It is not intended to, and does not present either the financial position, statement of activities, or other changes in net position of the Alliance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Alliance did not provide federal awards to subrecipients during the year ended June 30, 2022.