Audit 33065

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal award programs of grant activity of Greater Rochester Regional Health Information Organization, Inc. and Subsidiaries (the Organization) for the year ended December 31, 2022. 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 this Schedule presents only a selected portion of the Organizations operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.The Schedule includes expenditures of federal programs received directly from federal agencies, as well as federal assistance passed through other organizations.Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended December 31, 2022. Differences between amounts included in the accompanying schedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The Schedule was prepared in accordance with accounting principles generally accepted in the United States of America, using the accrual basis of accounting. The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.