Audit 35676

Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Georgia Association for Primary Health Care, Inc. under programs of the federal government for theyear ended March 31, 2022. The information in this Schedule is presented in accordance with the requirementsof Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of Georgia Association for Primary Health Care, Inc., it is not intended to and does notpresent the financial position, changes in net assets, or cash flows of Georgia Association for Primary HealthCare, Inc.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A0122, CostPrinciples for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited asto reimbursement.NOTE 3 INDIRECT COST RATEGeorgia Association for Primary Health Care, Inc. has elected to use the 10% de minimis indirect cost rate asallowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.