Audit 341372

Title: Basis of Presentation Accounting Policies: The accompanying Supplementary Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant transactions of the Perkins School for the Blind (the School) recorded 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). The School has no subrecipients, and as such expenditures passed through to subrecipients are not included in the Schedule. De Minimis Rate Used: Both Rate Explanation: Facilities and Administrative Costs The School has elected to use the federally allowed de minimis rate of 10%, unless otherwise determined in grant agreements. The accompanying Supplementary Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant transactions of the Perkins School for the Blind (the School) recorded 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). The School has no subrecipients, and as such expenditures passed through to subrecipients are not included in the Schedule.

Title: Facilities and Administrative Costs Accounting Policies: The accompanying Supplementary Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant transactions of the Perkins School for the Blind (the School) recorded 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). The School has no subrecipients, and as such expenditures passed through to subrecipients are not included in the Schedule. De Minimis Rate Used: Both Rate Explanation: Facilities and Administrative Costs The School has elected to use the federally allowed de minimis rate of 10%, unless otherwise determined in grant agreements. The School has elected to use the federally allowed de minimis rate of 10%, unless otherwise determined in grant agreements.