Audit 325726

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reporting in this Schedule are reporting on the accrual basis of accounting. Such expenditures are recognized following the cost principles of the Uniform Grant Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY, INC. does not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards ("Schedule") includes the federal grant activity of EASTERN WEST VIRGINIA COMMUNITY ACTION AGENCY, INC. for the year ended March 31, 2024. The information in this 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. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements.