Audit 36287

Title: NOTE A? BASIS OF PRESENTATION Accounting Policies: NOTE B 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 to reimbursement. Identifying numbers Pass-through entity identifying numbers are presented where available De Minimis Rate Used: N Rate Explanation: NOTE C - INDIRECT COST The auditee did not use the 10% de minimis cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Nourish Pierce County under programs of the federal government. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) 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 Nourish Pierce County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Nourish Pierce County.