Audit 364263

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: The Council uses cash reports directly from the cash basis accounting system to prepare the SEFA shell and notes De Minimis Rate Used: N Rate Explanation: The Council did not charge indirect cost to the grants The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Cuyahoga County Family and Children First Council (the Council) under programs of the federal government for the year ended December 31, 2022. The information on this Schedule is prepared 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 the Council, it is not intended to and does not present the financial position or changes in net position of the Council.

Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Council uses cash reports directly from the cash basis accounting system to prepare the SEFA shell and notes De Minimis Rate Used: N Rate Explanation: The Council did not charge indirect cost to the grants Expenditures reported on the Schedule are reported on the cash basis of accounting.

Title: NOTE C – INDIRECT COST RATE Accounting Policies: The Council uses cash reports directly from the cash basis accounting system to prepare the SEFA shell and notes De Minimis Rate Used: N Rate Explanation: The Council did not charge indirect cost to the grants The Council has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.