Audit 365184

Title: OTHER MATTERS Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Upham's Corner Health Committee, Inc. and Subsidiaries (collectively, the Committee) under programs of the federal government for the year ended December 31, 2024. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Committee, it is not intended to, and does not, present the consolidated financial position, changes in net assets, or cash flows of the Committee. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the SEFA 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: Y Rate Explanation: The Committee has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Amount of Insurance None Amount of Loans None Amount of Loan Guarantees None

Title: SUBRECIPIENTS Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Upham's Corner Health Committee, Inc. and Subsidiaries (collectively, the Committee) under programs of the federal government for the year ended December 31, 2024. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Committee, it is not intended to, and does not, present the consolidated financial position, changes in net assets, or cash flows of the Committee. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the SEFA 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: Y Rate Explanation: The Committee has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Committee did not provide federal awards to any subrecipients during the year ended December 31, 2024.