Audit 3604

Title: Non-Cash Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of New York eHealth Collaborative, Inc. (“NYeC”) under programs of the federal government for the year ended March 31, 2023. 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 NYeC, it is not intended to and does not present the financial position, changes in net assets or cash flows of NYeC. 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. De Minimis Rate Used: N Rate Explanation: NYeC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended March 31, 2023, NYeC did not have any non-cash awards, mortgage, or loan funds that should be included in the federal expenditures presented in the Schedule.