Audit 290327

Title: NOTE 1 BASIS Of PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the South Central Council of Governments and is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Part 200 Uniform Admi11iszrati1 e Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, ome amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: Used indirect rate allowed in pass through agreement The accompanying schedule of expenditures of federal awards includes the federal grant activity of the South Central Council of Governments and is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Part 200 Uniform Admi11iszrati1 e Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, ome amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements.

Title: NOTE 2 NON-CASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the South Central Council of Governments and is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Part 200 Uniform Admi11iszrati1 e Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, ome amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: Used indirect rate allowed in pass through agreement Expenditures shown in the accompmiying schedule under Department of Agriculture Program 10.558 are cash. The value of commodities received in 2022 was $0.

Title: NOTE 3 PAYMENTS TO SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the South Central Council of Governments and is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Part 200 Uniform Admi11iszrati1 e Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, ome amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: Used indirect rate allowed in pass through agreement The Council of Governments made no awards of federal financial assistance to any subrecipients in the year ended December 31, 2022.

Title: NOTE 4 INDIRECT COSTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the South Central Council of Governments and is presented on the modified accrual basis of accounting. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Part 200 Uniform Admi11iszrati1 e Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, ome amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: Used indirect rate allowed in pass through agreement The Council of Governments elected not to use the 10 percent de minirnus indirect cost rate allowed by Uniform Guidance.