Audit 28226

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: Oregon Primary Care Association has elected to use the 10 percent de minimis indirect costrate as allowed under the Uniform Guidance; however, the award agreements with the U.S.Department of Health and Human Services do not include an indirect cost reimbursement.As such, there were no indirect costs charged to the federal award programs for the yearended March 31, 2022. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Oregon Primary Care Association under programs of the federal government for the year ended March 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Oregon Primary Care Association, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Oregon Primary Care Association.

Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: Oregon Primary Care Association has elected to use the 10 percent de minimis indirect costrate as allowed under the Uniform Guidance; however, the award agreements with the U.S.Department of Health and Human Services do not include an indirect cost reimbursement.As such, there were no indirect costs charged to the federal award programs for the yearended March 31, 2022. No federal award payments were made to subrecipients for the year ended March 31, 2022.