Audit 27698

Accounting Policies: NOTE 1. BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Sonoma County Indian Health Project 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 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 Sonoma County Indian Health Project, it is not intended to and does not present the statement of financial position, changes in net assets or statement of cash flows of Sonoma County Indian Health Project.NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A122, Cost Principles for NonProfit Organizations, or the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.NOTE 3. INDIRECT COST RATESonoma County Indian Health Project has not elected to use the 10 percent de minimis Indirect Cost Rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.