Audit 290279

Accounting Policies: Note 1 The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the Clinic, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with 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"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the basic financial statements. Note 2 Management has reported that expenditures in this Schedule of Expenditures of Federal Awards are equal to or derived from amounts reported in the annual or final cost reports. Unallowed differences, if any, have been disclosed to the auditor. Note 3 The financial reports including claims for advances and reimbursements and amounts claimed or used for matching, are timely, complete, accurate and contain information that is supported by the books and records from which the basic financial statements have been prepared. Note 4 The Clinic did not use the 10% de-minimus cost rate under the Uniform Administrative Requirements. - MDE Michigan Department of Education NES Northwest Education Services De Minimis Rate Used: N Rate Explanation: The Clinic did not use the 10% de-minimus cost rate under the Uniform Administrative Requirements.