Audit 330533

Title: Basis of Presentation Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of The Delta Academy for the year ended June 30, 2024. All federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the schedule of expenditures of federal awards. The information presented in this schedule is in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements and it is not intended to and does not present the net position, changes in net position or cash flows of The Delta Academy. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Delta Academy has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance, Section 414. The schedule of expenditures of federal awards includes the federal grant activity of The Delta Academy for the year ended June 30, 2024. All federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the schedule of expenditures of federal awards. The information presented in this schedule is in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements and it is not intended to and does not present the net position, changes in net position or cash flows of The Delta Academy. Pass-through entity identifying numbers are presented where available.

Title: Basis of Accounting Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of The Delta Academy for the year ended June 30, 2024. All federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the schedule of expenditures of federal awards. The information presented in this schedule is in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements and it is not intended to and does not present the net position, changes in net position or cash flows of The Delta Academy. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Delta Academy has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance, Section 414. The schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements of the The Delta Academy.

Title: Indirect Cost Rate Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of The Delta Academy for the year ended June 30, 2024. All federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the schedule of expenditures of federal awards. The information presented in this schedule is in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements and it is not intended to and does not present the net position, changes in net position or cash flows of The Delta Academy. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Delta Academy has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance, Section 414. The Delta Academy has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance, Section 414.