Audit 34375

Accounting Policies: Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of Oregon Child Development Coalition, Inc. and is presented on the accrual basis of accounting, consistent with generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statementsNote 3 Matching Requirement The Coalition meets the 10% in-kind matching requirements by the Department of Health and Human Services Migrant Head Start Program, through inclusion of resources relating to the State of Oregon Department of Education Head Start Program. While these contributions are not considered to be in accordance with generally accepted accounting principles (GAAP), management asserts they have been allowable by the granting agency. Note 4 SAM.gov Assistance Listings Federal award program titles are reported as presented in SAM.gov Assistance Listings (AL). Federal Award program titles not presented in SAM.gov are identified by Federal Agency number followed by (.xxx). Note 4 Major and Nonmajor Federal Financial Assistance Programs Federal financial assistance programs with identical assistance (AL) numbers are combined in determining whether the programs are major or nonmajor. Type A federal assistance programs are those with combined expenditures of $1,704,608 or more during a fiscal year. Type B federal financial assistance programs are those with combined expenditures of less than $1,704,608 during a fiscal year. De Minimis Rate Used: N Rate Explanation: The Coalition is not using the 10% de minimis indirect cost rate under the Uniform Guidance.