Audit 362145

Accounting Policies: NOTE A--SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation---The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ohio Heartland Community Action Commission and Affiliate under programs of the federal government for the year ended September 30, 2024. 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 Ohio Heartland Community Action Commission and Affiliate, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ohio Heartland Community Action Commission and Affiliate. Basis of Accounting---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 limited as to reimbursement. Indirect Costs ---The U.S. Department of Health and Human Services approved an indirect cost allocation plan that provided for a provisional indirect cost rate of 18.3% to be applied to all programs, therefore the Organization did not elect to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: n/a