Audit 348207

Accounting Policies: 1. Basis of Accounting The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Metropolitan Family Service and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 2. 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). 3. Major and Nonmajor Federal Financial Assistance Programs Federal financial assistance programs with identical assistance listings numbers are combined in determining whether the programs are major or nonmajor. Type A major federal assistance programs are those with combined expenditures of $750,000 or more during a fiscal year. Type B nonmajor federal financial assistance programs are those with combined expenditures of less than $750,000 during a fiscal year. 4.Indirect Cost Rate Metropolitan Family Service, Inc. has not used the 10% de minimis indirect cost rate under theUniform Guidance. De Minimis Rate Used: N Rate Explanation: Metropolitan Family Service has not used the 10% de minimis indirect cost rate under the Uniform Guidance. 25