Audit 356478

Title: NOTE A - Nature of Entity Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Y‑USA and is presented on the accrual basis of accounting. The information in the 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. The National Council of Young Men’s Christian Associations of the United States of America (“Y-USA”) is an Illinois not-for-profit organization with headquarters in Chicago, Illinois. The basic objectives of Y‑USA are to serve as a means through which YMCAs can achieve their purposes and goals as a national movement, and to make available services that will enrich and strengthen YMCAs in carrying out their work. Federal Program Background Y-USA receives its federal funding from the U.S. Department of Health and Human Services, the Department of Labor (“DOL”), the Department of the Interior (“DOI”) and the Corporation for National and Community Service (“CNCS”). The funding from the Centers for Disease Control and Prevention (“CDC”) supports the following programs: Diabetes Prevention Program (“DPP”) and various capacity building programs including hypertension management. DPP is an evidence-based lifestyle change program in populations at high-risk for developing type 2 diabetes (African American; American Indian/Alaska Native; Hispanic/Latino, Low Social Economic Status; Women with a history of Gestational Diabetes). Hypertension management through the YMCA’s Blood Pressure Self-Monitoring program seeks to increase the number of effective and evidence-based hypertension control models, partnerships, and resources available to deliver the model. The overall goal of capacity building assistance is to ensure improvements in the public health infrastructure so that it is prepared for responding to both acute and chronic threats relating to the nation’s health such as emerging infections, disparities in health status, and increases in chronic disease and injury rates. The goal of the DOI partnership will be to engage individuals between six and 25 years of age in recreational, educational, volunteer service and employment opportunities in national park sites and affiliated areas. Accordingly, the partnership will develop a new generation of natural and cultural resource conservation stewards. Y-USA partnered with the National Association of Chronic Disease Directors (“NACDD”) as a subrecipient of an award from CNCS. The primary goal is for Y-USA to support NACDD in the recruitment, placement, and development of Public Health AmeriCorps Service Members. Y-USA partnered with Habitat for Humanity International, Inc as a subrecipient of an award from the CNCS. Habitat for Humanity, Catholic Charities USA, Y-USA and Interfaith America are leveraging their joint Team Up initiative to generate volunteer leaders on the issue of division and isolation.

Title: NOTE B - Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Y‑USA and is presented on the accrual basis of accounting. The information in the 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Y‑USA and is presented on the accrual basis of accounting. The information in the 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Y-USA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.