Audit 335247

Title: PENNSYLVANIA CONFIRMATION Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the grant expenditures of Merakey Allegheny Valley School and is presented on the accrual basis of accounting. The information on this schedule is presented in accordance with the requirements of the Uniform Guidance, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and other guidelines of passthrough agencies. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic 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 Commonwealth of 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 the period ended June 30, 2024, as well as prior fiscal years. The Schedule of Expenditures of Federal and State Awards contains only the expenditures of the funds received related to the year ended June 30, 2024.