Audit 322176

FY End
2023-12-31
Total Expended
$2.87M
Findings
0
Programs
17
Organization: Appalachian Mountain Club (MA)
Year: 2023 Accepted: 2024-09-30

Organization Exclusion Status:

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Contacts

Name Title Type
H5L5MDLNYMC4 Lynn Wood Auditee
6713916629 Richard Eagelston Auditor
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Notes to SEFA

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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Appalachian Mountain Club and affiliates under programs of the federal government for the year ended December 31, 2023. The information in the 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 the Appalachian Mountain Club and affiliates, it is not intended to and does not present the financial position, changed in net assets, or cash flows of the Appalachian Mountain Club and affiliates.