Audit 330716

Title: Outstanding Loan Balances Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pendleton Community Care, Inc. 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), Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of Pendleton Community Care, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pendleton Community Care, Inc. (a) The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting as contemplated by accounting principles generally accepted in the United States of America. (b) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Pendleton Community Care, Inc. has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. At June 30, 2024, Pendleton Community Care, Inc. had no outstanding loan balances requiring continuing disclosure.

Title: Federal Assistance Listing #93.526 Health Center Infrastructure Support Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pendleton Community Care, Inc. 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), Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a selected portion of the operations of Pendleton Community Care, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Pendleton Community Care, Inc. (a) The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting as contemplated by accounting principles generally accepted in the United States of America. (b) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Pendleton Community Care, Inc. has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Amounts reported for ALN#93.526. Health center infrastructure support are for amounts received August 29, 2021 for which reporting is due to Health and Human Services within 90 days of the project end date of September 14, 2024. Based on HHS guidance, these funds are reflected on the June 30, 2024 Schedule of Expenditures of Federal Awards.