Audit 290374

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable ot are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the UWLI's federal award programs may have been charged with indirect costs, based upon an established rate applies to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (UWLI's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the fedral finacial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the UWLI's financial reporting system. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the United Way of Long Island ("UWLI") under programs of the fedral government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirement 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 the UWLI, it is not intended to and does not present the financial position or changes in net assets of the UWLI.

Title: Basis of Accounting Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable ot are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the UWLI's federal award programs may have been charged with indirect costs, based upon an established rate applies to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (UWLI's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the fedral finacial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the UWLI's financial reporting system. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable ot are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the UWLI's federal award programs may have been charged with indirect costs, based upon an established rate applies to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (UWLI's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the fedral finacial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the UWLI's financial reporting system.

Title: Other Disclosures Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable ot are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the UWLI's federal award programs may have been charged with indirect costs, based upon an established rate applies to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (UWLI's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the fedral finacial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the UWLI's financial reporting system. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No insurance is carried specifically to cover equipment purchased with fedral funds. Any equipment purchased with federal funds has only a nominal value, and is covered by the UWLI's casualty insurance policies.

Title: Major Program Determination Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable ot are limited as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures in prior years. Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the UWLI's federal award programs may have been charged with indirect costs, based upon an established rate applies to overall expenditures. There is no other indirect cost allocation plan in effect. Matching costs (UWLI's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the fedral finacial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the UWLI's financial reporting system. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. UWLI was deemed to be a "low-risk auditee", therefore, major programs were determined based on 20% of total fedreal award expenditures.