Audit 311579

Title: 1. BASIS OF PRESENTATION Accounting Policies: 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Positive Impact Health Centers, Inc. (PIHC) under programs of the federal government for the year ended December 31, 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 PIHC, it is not intended to and does not present the financial position, changes in net assets or cash flows of PIHC. De Minimis Rate Used: N Rate Explanation: 2. INDIRECT COST RATE PIHC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Positive Impact Health Centers, Inc. (PIHC) under programs of the federal government for the year ended December 31, 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 PIHC, it is not intended to and does not present the financial position, changes in net assets or cash flows of PIHC.

Title: 2. INDIRECT COST RATE Accounting Policies: 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Positive Impact Health Centers, Inc. (PIHC) under programs of the federal government for the year ended December 31, 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 PIHC, it is not intended to and does not present the financial position, changes in net assets or cash flows of PIHC. De Minimis Rate Used: N Rate Explanation: 2. INDIRECT COST RATE PIHC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. PIHC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Title: 3. SUBRECIPIENTS Accounting Policies: 1. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Positive Impact Health Centers, Inc. (PIHC) under programs of the federal government for the year ended December 31, 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 PIHC, it is not intended to and does not present the financial position, changes in net assets or cash flows of PIHC. De Minimis Rate Used: N Rate Explanation: 2. INDIRECT COST RATE PIHC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no expenditures to subrecipients during the year ended December 31, 2023.