Audit 324385

Title: GENERAL Accounting Policies: Expenditures reported on the Schedule are reported on and other comprehensive basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The agency has established an indirect cost rate with the Department of Health and Human Services, Division of Cost Allocation (HHS). The rate is a provisional percentage rate based on its indirect cost rate agreement approved by HHS. The current actual rate calculated based on the actual indirect cost pool for 2023 is 18.3%. The accompanying Schedule of Expenditures of Federal Awards and Other Financial Assistance (the Schedule) presents the activity of all financial assistance programs of the Agency. All financial assistance received directly or indirectly from Federal, State, and Local agencies is included in the Schedule.

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on and other comprehensive basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The agency has established an indirect cost rate with the Department of Health and Human Services, Division of Cost Allocation (HHS). The rate is a provisional percentage rate based on its indirect cost rate agreement approved by HHS. The current actual rate calculated based on the actual indirect cost pool for 2023 is 18.3%. The accompanying Schedule includes the federal award activity of the Agency under programs of the federal government for the year ended July 31, 2023. The information in this Schedule is presented in accordance with the requirements of the 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 Agency, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Agency. See Note R for reconciliation to financial statements.

Title: IN-KIND SUPPORT Accounting Policies: Expenditures reported on the Schedule are reported on and other comprehensive basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The agency has established an indirect cost rate with the Department of Health and Human Services, Division of Cost Allocation (HHS). The rate is a provisional percentage rate based on its indirect cost rate agreement approved by HHS. The current actual rate calculated based on the actual indirect cost pool for 2023 is 18.3%. A portion of the expenses for donated services and other in-kind support are excluded from the Agency’s financial statements in accordance with FASB ASC 958-605-50-1. Nonfinancial donations and contributions of services and other in-kind support are included in the accompanying Schedule in accordance with other applicable grant agreements, which are described in Note A-10 and Note Y to the Agency’s financial statements.