Audit 36675

Title: Indirect Costs Accounting Policies: The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of HVAF of Indiana, Inc. (the "Organization") for the year ended December 31, 2022 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 Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a select portion of the operations of HVAF of Indiana, Inc., amounts presented in the Schedule may differ from amounts included in the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization does not use the 10 percent de minimis indirect cost rate allowed in the Uniform Guidance, section 414. Indirect costs are allocated among programs based on the percentage allowable for reimbursement by each grant. Reimbursable percentages range from 0% to 25.52%. The Organization does not use the 10 percent de minimis indirect cost rate allowed in the Uniform Guidance, section 414.