Audit 345055

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the 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. De Minimis Rate Used: N Rate Explanation: Chimp Haven, Inc. did not elect to use the 10 percent deminimus indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Chimp Haven, Inc. 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, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Chimp Haven, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Chimp Haven, Inc.