Audit 334890

Title: Subrecipients Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards includes the direct and indirect federal grant activity of South Carolina Primary Health Care Association (the Association) 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Certain costs have been allocated to the federal programs in accordance with Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Association’s financial statements. Federal Assistance Listing Numbers published by the Office of Management and Budget and the General Services Administration. The schedule of expenditures of federal awards does not include matching costs. The Association’s federal programs administered during the current year do not require a matching cost provision. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the Association’s financial reporting system. Separate cost centers are used to accumulate and report direct and indirect costs allocated to each federal program. Reporting Entity The Association financial reporting entity is fully described in Note 1 to the financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate No federal grant funds were provided to subrecipients during the year ended March 31, 2024.

Title: Loans and Loan Guarantees Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards includes the direct and indirect federal grant activity of South Carolina Primary Health Care Association (the Association) 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Certain costs have been allocated to the federal programs in accordance with Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Association’s financial statements. Federal Assistance Listing Numbers published by the Office of Management and Budget and the General Services Administration. The schedule of expenditures of federal awards does not include matching costs. The Association’s federal programs administered during the current year do not require a matching cost provision. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the Association’s financial reporting system. Separate cost centers are used to accumulate and report direct and indirect costs allocated to each federal program. Reporting Entity The Association financial reporting entity is fully described in Note 1 to the financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate The Association does not have any federal loans or loan guarantees outstanding as of March 31, 2024.

Title: Indirect Cost Rate Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards includes the direct and indirect federal grant activity of South Carolina Primary Health Care Association (the Association) 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Certain costs have been allocated to the federal programs in accordance with Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the Association’s financial statements. Federal Assistance Listing Numbers published by the Office of Management and Budget and the General Services Administration. The schedule of expenditures of federal awards does not include matching costs. The Association’s federal programs administered during the current year do not require a matching cost provision. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the Association’s financial reporting system. Separate cost centers are used to accumulate and report direct and indirect costs allocated to each federal program. Reporting Entity The Association financial reporting entity is fully described in Note 1 to the financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate The Association has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.