Audit 332082

Title: 1.GENERAL Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule.

Title: 2.BASIS OF ACCOUNTING Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations.

Title: 3.RELATIONSHIP TO FEDERAL FINANCIAL REPORT Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports.

Title: 4. FEDERL CFDA NUMBER Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency.The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.

Title: 5.PASS-THROUGH GRANTOR'S NUMBER Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available.

Title: 6.RELATIONSHIP TO THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows:Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246

Title: 7.MATCHING COSTS Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule.

Title: 8. INDIRECT COSTS Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance.

Title: 9.PASS-THROUGH Accounting Policies: (1) General The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of Centro de Servicios Primarios de Salud de Patillas, Inc. (the Center). All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies to the Center are included in the accompanying schedule. (2) Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Center and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. (3) Relationship to Federal Financial Reports Amounts reported in the accompanying Schedule of Expenditures of Federal Awards may not fully agree with the amounts reported in the related federal financial reports. Due to certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports. (4) Federal CFDA Number The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence accordingly with the program name within the corresponding agency. The CFDA numbers included in this report were determined based on the program name, review of grant contract information, and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.   (5) Pass-Through Grantor’s Number State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to the Center, also known as “pass-through awards”. The Center should consider these federal funds as though they were received directly from the federal government. Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a sub recipient. Numbers identified as NA are not applicable or not available. (6) Relationship to the Statement of Activities and Change in Net Assets The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statement of Activities and Changes in Net Assets $ 34,335,622 Less: Non-Federal Expenditures and Depreciation in Federal Programs 29,076,524 Plus: Federal Expended Capitalized 123,148 Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 5,382,246 (7) Matching Costs Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. (8) Indirect Costs The federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance. (9) Pass-Trough No Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: NA No Federal grant has been passed-through to sub-recipient.