Audit 357918

Title: Note 1: General Accounting Policies: Note 2: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate United Health Centers of the San Joaquin Valley has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of United Health Centers of the San Joaquin Valley under programs of the federal government for the year ended December 31, 2024. The information in the Schedule is presented in accordance with requirements of the 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 United Health Centers of the San Joaquin Valley, it is not intended to and does not present the financial position, changes in net assets or cash flows of United Health Centers of the San Joaquin Valley.

Title: Note 4: Sub-Recipients Accounting Policies: Note 2: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Note 3: Indirect Cost Rate United Health Centers of the San Joaquin Valley has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. United Health Centers of the San Joaquin Valley does not have any sub-recipients of federal awards.