Audit 303204

Title: BASIS OF PRESENTATION Accounting Policies: ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: SEE NOTES The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Gibson Center for Behavioral Change, Inc. and Vision House of Cape Girardeau and is presented on the accrual basis of accounting. 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Organization.

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: SEE NOTES 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 and OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. There were no federal expenditures during the year ended June 30, 2023 that the Organization passed-through to subrecipients.

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: SEE NOTES The Organization has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: SEE NOTES There were no federal expenditures during the year ended June 30, 2023 that the Organization passed-through to subrecipients.