Audit 331662

Title: GENERAL INFORMATION Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal and state awards of the Organization. All federal and state awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included in this schedule. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 22, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The schedule presents only a selected portion of the operations of the Organization. It is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal and state awards of the Organization. All federal and state awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included in this schedule. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 22, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The schedule presents only a selected portion of the operations of the Organization. It is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal and state awards of the Organization. All federal and state awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included in this schedule. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 22, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The schedule presents only a selected portion of the operations of the Organization. It is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal or state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.

Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal and state awards of the Organization. All federal and state awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included in this schedule. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 22, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The schedule presents only a selected portion of the operations of the Organization. It is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal and state expenditures are reported on the statement of activities. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule of expenditures of federal and state awards because not all expenditures are required to be reported on the schedule of expenditures of federal and state awards.

Title: INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal and state awards of the Organization. All federal and state awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included in this schedule. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 22, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The schedule presents only a selected portion of the operations of the Organization. It is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.