Audit 314321

Accounting Policies: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED SEPTEMBER 30, 2020NOTE A--SIGNIFICANT ACCOUNTING POLICIESBasis of Presentation---The accompanying schedule of expenditures of federal awards (the Schedule)includes the federal award activity of Ohio Heartland Community Action Commission and Affiliate under programsof the federal government for the year ended September 30, 2022. The information in this Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of Ohio Heartland Community Action Commission andAffiliate, it is not intended to and does not present the financial position, changes in net assets, or cash flows ofOhio Heartland Community Action Commission and Affiliate.Basis of Accounting---Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or limited as to reimbursement.Indirect Costs ---The U.S. Department of Health and Human Services approved an indirect cost allocationplan that provided for a provisional indirect cost rate of 19.4% to be applied to all programs, therefore theOrganization did not elect to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.