Audit 330522

Title: NOTE C - CLUSTERS Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Range Transitional Housing, Inc. under programs of the federal government for the year ended June 30, 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Range Transitional Housing, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Range Transitional Housing, Inc. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on 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. Range Transitional Housing has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Range Transitional Housing has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Clusters of programs are groupings of closely related programs that share common compliance requirements. Total expenditures by cluster are: Community Development Block Grants/Entitlement Grants Cluster $ 22,000

Title: NOTE D - PASS-THROUGH ENTITIES Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Range Transitional Housing, Inc. under programs of the federal government for the year ended June 30, 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Range Transitional Housing, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Range Transitional Housing, Inc. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on 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. Range Transitional Housing has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Range Transitional Housing has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no pass-through entities.