Audit 362259

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Project Harmony (Haven For Abuse Response Members Serving Our Nebraska Youth) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: Y Rate Explanation: The entity has elected to use the 15% de minimis indirect cost rate, as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Project Harmony (Haven For Abuse Response Members Serving Our Nebraska Youth) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. The entity has elected to use the 15% de minimis indirect cost rate, as allowed under the Uniform Guidance.

Title: NOTE B – TYPE A PROGRAM THRESHOLD Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Project Harmony (Haven For Abuse Response Members Serving Our Nebraska Youth) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: Y Rate Explanation: The entity has elected to use the 15% de minimis indirect cost rate, as allowed under the Uniform Guidance. The threshold of Type A and Type B programs was $750,000 for the year ended December 31, 2024.

Title: NOTE C – MAJOR PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Project Harmony (Haven For Abuse Response Members Serving Our Nebraska Youth) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: Y Rate Explanation: The entity has elected to use the 15% de minimis indirect cost rate, as allowed under the Uniform Guidance. ALN Program Name 93.558 Temporary Assistance for Needy Families