Audit 310989

Title: Note 1 Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Community Action Partnership of Lancaster and Saunders Counties 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 Community Action Partnership of Lancaster and Saunders Counties, it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Action Partnership of Lancaster and Saunders Counties. De Minimis Rate Used: N Rate Explanation: Community Action Partnership of Lancaster and Saunders Counties utilizes a predetermined federally negotiated indirect cost rate and therefore has not elected to use the 10% de minimis. The Department of Health and Human Services is the cognizant agency. 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 as to reimbursement.