Audit 36932

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activities of the Association of Schools and Programs of Public Health, Inc. and Affiliate (the Association) under programs of the federal government for the year ended September 30, 2022. 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 selected portion of the operations of the Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association. Expenditures reported on the Schedule are reported on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America. 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: N Rate Explanation: Indirect costs allocated to awards for the year ended September 30, 2022, were based on provisional rates negotiated with the Associations cognizant federal agency, the U.S. Department of Health and Human Services. The Association did not elect to use the 10% de minimis cost rate.