Audit 325720

Title: 5.Program Income Reported Using the Additive Approach Accounting Policies: 1.Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity ofOregon Manufacturing Extension Partnership, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with requirements of The UniformGuidance, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparationof, the basic financial statements. 2.Assistance Listings Federal award program titles are reported as presented in SAM.gov Assistance Listings (AL). FederalAward program titles not presented in SAM.gov are identified by Federal Agency number followed by(.xxx). 3.Major and Nonmajor Federal Financial Assistance Programs Federal financial assistance programs with identical assistance listing (AL) numbers are combined indetermining whether the programs are major or nonmajor. Type A federal assistance programs arethose with combined expenditures of $750,000 or more during a fiscal year. Type B federal financialassistance programs are those with combined expenditures of less than $750,000 during a fiscal year. De Minimis Rate Used: N Rate Explanation: Oregon Manufacturing Extension Partnership, Inc. has not used the 10% de minimis indirect cost rate. Non Federal expenditures reported on the SEFA for AL #11.661 total $518,060.