Audit 309420

Title: Basis of Presentation Accounting Policies: a) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. b) Pass-through entity identifying numbers are presented, De Minimis Rate Used: Y Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Georgia Advocacy Office under programs of the federal government for the year ended September 30, 2023. 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 assets, or cash flows of the Organization.

Title: Reconciliation of Total Expenditures of Federal Awards To The Basic Financial Statements Accounting Policies: a) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. b) Pass-through entity identifying numbers are presented, De Minimis Rate Used: Y Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The following is a summary reconciliation of total expenditures of federal awards as reported in this report to the basic financial statements: Total expenditures reported in the Schedule of Expenditures of Federal Awards $ 5,051,723 Add: Expenditures funded by other sources 724,827 Total expenditures reported in the basic financial statements $ 5,776,550