Audit 334661

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Rather, the Organization uses a negotiated indirect rate of 21.70% as approved by the U.S. Department of Health and Human Services as of June 30, 2024. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of United Way Miami, Inc. and Subsidiaries (collectively, the "Organization") 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Organization.

Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Rather, the Organization uses a negotiated indirect rate of 21.70% as approved by the U.S. Department of Health and Human Services as of June 30, 2024. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Rather, the Organization uses a negotiated indirect rate of 21.70% as approved by the U.S. Department of Health and Human Services as of June 30, 2024. The Organization did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Rather, the Organization uses a negotiated indirect rate of 21.70% as approved by the U.S. Department of Health and Human Services as of June 30, 2024.

Title: Payments to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Rather, the Organization uses a negotiated indirect rate of 21.70% as approved by the U.S. Department of Health and Human Services as of June 30, 2024. The Organization did not make payment of any federal awards to subrecipients during the year ended June 30, 2024.