Audit 310365

Title: General Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized fulfilling cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization elected to use the 10% de minimis cost rate in the reporting of expenditures. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Upstate Cerebral Palsy, Inc. and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2023 and has been prepared in conformity with accounting principles generally accepted in the United States of America. The information in the 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, change in net assets, or cash flows of the Organization.