Audit 322715

Title: NOTE A. BASIS OF PRESENTATION Accounting Policies: General The accompanying Schedule of Expenditures of Federal Awards presents all activity of all federal awards programs for the year ended December 31, 2023. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule. Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards is presented using 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: N Rate Explanation: Meals on Wheels Program and Services of Rockland, Inc has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Meals on Wheels Program and Services of Rockland, Inc. (“the Agency”) under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with 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 Meals on Wheels Program and Services of Rockland, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Meals on Wheels Program and Services of Rockland, Inc.

Title: NOTE B. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: General The accompanying Schedule of Expenditures of Federal Awards presents all activity of all federal awards programs for the year ended December 31, 2023. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule. Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards is presented using 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: N Rate Explanation: Meals on Wheels Program and Services of Rockland, Inc has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance General The accompanying Schedule of Expenditures of Federal Awards presents all activity of all federal awards programs for the year ended December 31, 2023. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule. Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards is presented using 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.

Title: NOTE C INDIRECT COST RATE Accounting Policies: General The accompanying Schedule of Expenditures of Federal Awards presents all activity of all federal awards programs for the year ended December 31, 2023. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule. Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards is presented using 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: N Rate Explanation: Meals on Wheels Program and Services of Rockland, Inc has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance Meals on Wheels Program and Services of Rockland, Inc has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.