Audit 322849

Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in 0MB Circular A-122, Cost Principles for Non-Profit Organizations, or 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. The Center has contracted with the respective granting agencies for indirect cost rates. Allowable indirect costs for each award are determined by the related terms and conditions developed by the awarding agency for each program. The Center has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The format for the accompanying schedule includes revenue recognized in the Center's basic financial statements. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use 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 Ellis County Coalition for Health Options, Inc. (the Center) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with requirements ofTitle 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 Ellis County Coalition for Health Options, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ellis County Coalition for Health Options, Inc.

Title: Relationship to Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in 0MB Circular A-122, Cost Principles for Non-Profit Organizations, or 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. The Center has contracted with the respective granting agencies for indirect cost rates. Allowable indirect costs for each award are determined by the related terms and conditions developed by the awarding agency for each program. The Center has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The format for the accompanying schedule includes revenue recognized in the Center's basic financial statements. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal financial assistance programs are reported in the Center's basic financial statements as support. Total federal financial assistance per the accompanying schedule of expenditures of federal awards does not include monies received as cost reimbursement for services provided to Medicaid and Medicare eligible recipients.

Title: Program or Award Amounts Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in 0MB Circular A-122, Cost Principles for Non-Profit Organizations, or 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. The Center has contracted with the respective granting agencies for indirect cost rates. Allowable indirect costs for each award are determined by the related terms and conditions developed by the awarding agency for each program. The Center has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The format for the accompanying schedule includes revenue recognized in the Center's basic financial statements. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Amounts include contracUaward amounts plus any additional reimbursement monies received in year 2023.