Audit 299894

Accounting Policies: (1) BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards presents the activities in all federal award programs of Community Health and Dental Care, Inc. All financial assistance received directly from federal agencies, as well as financial awards passed through other governmental and nonprofit agencies, are presented on the schedule of expenditures of federal awards. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. (2) SUMMARY OF SIGNIFICANT 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. (3) INDIRECT COST RATE Community Health and Dental Care, Inc. has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: Community Health and Dental Care, Inc. has elected to use the 10-percent de minimus indirect cost rateallowed under the Uniform Guidance.