Audit 316097

Title: Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) include the federal grant activity of Family Gateway, Inc. and Affiliate (the Organization) under programs of the federal government for the year ended December 31, 2023. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule present only a selected portion of the operations of the Organization, they are not intended to and do not present the consolidated financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Uniform Guidance allows non-federal entities, such as the Organization, to elect to charge a de minimis rate of ten percent of modified direct costs as its indirect cost rate that may be used indefinitely. The Organization chose not to utilize the de minimis rate. The Schedule of Expenditures of Federal Awards (the Schedule) include the federal grant activity of Family Gateway, Inc. and Affiliate (the Organization) under programs of the federal government for the year ended December 31, 2023. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule present only a selected portion of the operations of the Organization, they are not intended to and do not present the consolidated financial position, changes in net assets, or cash flows of the Organization.

Title: Indirect Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) include the federal grant activity of Family Gateway, Inc. and Affiliate (the Organization) under programs of the federal government for the year ended December 31, 2023. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule present only a selected portion of the operations of the Organization, they are not intended to and do not present the consolidated financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Uniform Guidance allows non-federal entities, such as the Organization, to elect to charge a de minimis rate of ten percent of modified direct costs as its indirect cost rate that may be used indefinitely. The Organization chose not to utilize the de minimis rate. Uniform Guidance allows non-federal entities, such as the Organization, to elect to charge a de minimis rate of ten percent of modified direct costs as its indirect cost rate that may be used indefinitely. The Organization chose not to utilize the de minimis rate.