Audit 343202

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are also presented where available. De Minimis Rate Used: N Rate Explanation: CIU 10 has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal award activity of Central Intermediate Unit No. 10 (CIU 10) under programs of the federal government 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 Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of CIU 10, it is not intended to and does not present the financial position, changes in net position/fund balance or cash flows of CIU 10.

Title: Access Reimbursement Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are also presented where available. De Minimis Rate Used: N Rate Explanation: CIU 10 has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. Access reimbursements for direct medical services are classified as fee-for-service revenues and are not considered federal awards for purposes of the Single Audit and are thus not reported on the Schedule. CIU 10's General Fund federal revenues include $141,492 of access reimbursements for direct medical services. CIU 10's State Funded Early Intervention Fund federal revenues include $156,352 of access reimbursements for direct medical services.