Audit 334055

Title: Note B- Pennsylvania Confirmation Accounting Policies: The accompanying Schedule of Expenditures of Federal, State and City Awards includes the grant expenditures of Merakey Philadelphia and Affiliates and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the City of Philadelphia Subrecipient Audit Guide. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic combined financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The audit confirmation received from the Pennsylvania Department of Human Services contained Medical Assistance payment history for the period July 1, 2023 through June 30, 2024. These payments represented all payments made through the Provider Reimbursement and Operations Management Information Systems (PROMISe). This payment history contained payments for expenditures for both the period ended June 30, 2024, as well as June 30, 2023. The Schedule of Expenditures of Federal, State and City Awards contains only the expenditures of the funds received related to the year ended June 30, 2024.