Audit 349520

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Chapter 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 selected portion of the operations of the Chapter, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Chapter. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported 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. No federal funds were passed through to subrecipients. De Minimis Rate Used: Both Rate Explanation: The Chapter has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for its Smoke Free Families-Pediatrics program and has elected not to use the rate for the remaining programs. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Chapter 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 selected portion of the operations of the Chapter, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Chapter.

Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Chapter 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 selected portion of the operations of the Chapter, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Chapter. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported 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. No federal funds were passed through to subrecipients. De Minimis Rate Used: Both Rate Explanation: The Chapter has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for its Smoke Free Families-Pediatrics program and has elected not to use the rate for the remaining programs. Expenditures reported on the Schedule are reported 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. No federal funds were passed through to subrecipients.

Title: NOTE C - INDIRECT COST RATE Accounting Policies: NOTE A - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Chapter 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 selected portion of the operations of the Chapter, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Chapter. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported 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. No federal funds were passed through to subrecipients. De Minimis Rate Used: Both Rate Explanation: The Chapter has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for its Smoke Free Families-Pediatrics program and has elected not to use the rate for the remaining programs. The Chapter has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for its Smoke Free Families-Pediatrics program and has elected not to use the rate for the remaining programs.