Audit 350345

Title: BASIS OF ACCOUNTING Accounting Policies: The schedule of expenditures of federal awards is prepared on the same basis of accounting as the Organization’s consolidated financial statements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in the schedule is presented in accordance with the requirements of 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 consolidated financial statements. De Minimis Rate Used: N Rate Explanation: The amount expended includes expenses claimed as an indirect cost recovery using agreed upon methods. The Organization has not elected to use the 10 percent de minimis indirect cost rate. The schedule of expenditures of federal awards is prepared on the same basis of accounting as the Organization’s consolidated financial statements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in the schedule is presented in accordance with the requirements of 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 consolidated financial statements.

Title: PROGRAM COSTS/MATCHING CONTRIBUTIONS Accounting Policies: The schedule of expenditures of federal awards is prepared on the same basis of accounting as the Organization’s consolidated financial statements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in the schedule is presented in accordance with the requirements of 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 consolidated financial statements. De Minimis Rate Used: N Rate Explanation: The amount expended includes expenses claimed as an indirect cost recovery using agreed upon methods. The Organization has not elected to use the 10 percent de minimis indirect cost rate. The amounts shown as current year expenses represent only the federal, state, and local grant portion of the program. Entire program costs, including the Organization’s portion, may be more than shown.

Title: FEDERAL INDIRECT RATE Accounting Policies: The schedule of expenditures of federal awards is prepared on the same basis of accounting as the Organization’s consolidated financial statements. The Organization uses the accrual basis of accounting. Expenditures represent only the federally funded portions of the program. Organization records should be consulted to determine amounts expended or matched from non-federal sources. The information in the schedule is presented in accordance with the requirements of 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 consolidated financial statements. De Minimis Rate Used: N Rate Explanation: The amount expended includes expenses claimed as an indirect cost recovery using agreed upon methods. The Organization has not elected to use the 10 percent de minimis indirect cost rate. The amount expended includes expenses claimed as an indirect cost recovery using agreed upon methods. The Organization has not elected to use the 10 percent de minimis indirect cost rate.