Audit 322152

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: Y Rate Explanation: Arukah Institute of Healing, Inc. has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of Arukah Institute of Healing, Inc. 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 Arukah Institute of Healing, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Arukah Institute of Healing, Inc.

Title: Subrecipients Accounting Policies: 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. De Minimis Rate Used: Y Rate Explanation: Arukah Institute of Healing, Inc. has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No federal grant awards were passed through to subrecipients during the year ended December 31, 2023.