Audit 321742

Title: Basis of Presentation Accounting Policies: This schedule of federal awards includes the federal program activity of Healthy Connections, Inc. and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles containted in the Uniform guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Healthy Connections, Inc. has elected not to used the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Healthy Connections, Inc. under programs of the federal governments 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 Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Healthy Connections, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.