Audit 310617

Title: Note 1 Basis of Presentation Accounting Policies: Note 1: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Integral Global Health, Inc. (the Corporation) 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 Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation. Note 2: Summary of Significant Accounting Policies (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. This method is consistent with the preparation of the Corporation’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. (2) The Organization did not receive any non-cash awards during the fiscal year. De Minimis Rate Used: Y Rate Explanation: Integral Global Health, Inc., used the de minimis cost rate in accordance with the provisions of 2 CFR 200.414(f). Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Integral Global Health, Inc. (the Corporation) 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 Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation.

Title: Note 2 Summary of Significant Accounting Policies Accounting Policies: Note 1: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Integral Global Health, Inc. (the Corporation) 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 Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation. Note 2: Summary of Significant Accounting Policies (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. This method is consistent with the preparation of the Corporation’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. (2) The Organization did not receive any non-cash awards during the fiscal year. De Minimis Rate Used: Y Rate Explanation: Integral Global Health, Inc., used the de minimis cost rate in accordance with the provisions of 2 CFR 200.414(f). Summary of Significant Accounting Policies (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. This method is consistent with the preparation of the Corporation’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. (2) The Organization did not receive any non-cash awards during the fiscal year.