Audit 291479

Title: Contract Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the “Schedule”) presents the activity of all federal award programs and state financial assistance projects of Allapattah Community Action, Inc. (the "Agency") for the year ended June 30, 2023. The Agency’s nature of organization is defined in Note A of the Agency’s financial statements. All federal and state awards passed through from other government agencies are included in the accompanying Schedule. The accompanying Schedule is prepared in accordance with the accrual basis of accounting, which recognizes revenue when earned and expenses as incurred. Grants receivable at June 30, 2023 represented bank deposits received from funding sources subsequent to June 30, 2023 (See Note A of the Agency’s financial statements). 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the deminimis cost rate. The contracts shown on the Schedule of Expenditures of Federal Awards and State Financial Assistance include the most recent pass-through number as a reference.

Title: Local Grants Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the “Schedule”) presents the activity of all federal award programs and state financial assistance projects of Allapattah Community Action, Inc. (the "Agency") for the year ended June 30, 2023. The Agency’s nature of organization is defined in Note A of the Agency’s financial statements. All federal and state awards passed through from other government agencies are included in the accompanying Schedule. The accompanying Schedule is prepared in accordance with the accrual basis of accounting, which recognizes revenue when earned and expenses as incurred. Grants receivable at June 30, 2023 represented bank deposits received from funding sources subsequent to June 30, 2023 (See Note A of the Agency’s financial statements). 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the deminimis cost rate. Amounts expended from local grants that were awarded to the Agency are not included in the Schedule of Expenditures of Federal Awards and State Financial Assistance. The Agency received grants from Miami-Dade County for the Agency’s congregate meals and homebound meals program and funding from the Early Learning Coalition of Miami-Dade County for the State of Florida Voluntary Pre-Kindergarten (“VPK”) Education Program.

Title: State Single Audit Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the “Schedule”) presents the activity of all federal award programs and state financial assistance projects of Allapattah Community Action, Inc. (the "Agency") for the year ended June 30, 2023. The Agency’s nature of organization is defined in Note A of the Agency’s financial statements. All federal and state awards passed through from other government agencies are included in the accompanying Schedule. The accompanying Schedule is prepared in accordance with the accrual basis of accounting, which recognizes revenue when earned and expenses as incurred. Grants receivable at June 30, 2023 represented bank deposits received from funding sources subsequent to June 30, 2023 (See Note A of the Agency’s financial statements). 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the deminimis cost rate. The expenditures of state financial assistance did not exceed $750,000. As a result, a State Single Audit was not required.