Audit 37298

Accounting Policies: Notes to Schedule:1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federalaward activity of Neighborhood Improvement Project, Inc., D/B/A Medical Associates Plus(Organization) under programs of the federal government for the period ended December 31,2022. The information in this Schedule is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of the Organization, it is notintended to and does not present the financial position, change in net assets, or cash flows ofthe Organization.2. Expenditures reported on the Schedule are reported on the accrual basis of accounting whichis consistent with the preparation of the Organizations financial statements. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidancewherein certain types of expenditures are not allowable or are limited as to reimbursement.The Provider Relief Fund (PRF) amount reported on the Schedule represents the amountreported to the U.S. Department of Health and Human Services HRSA Reporting Portal forPeriod 4 as specified in the OMB Compliance Supplement. The Organization did not receiveany Period 3 PRF payments.3. The Organization did not have any non-cash awards during the fiscal period.4. There were no awards passed through to sub-recipients.5. The Organization has elected to not use the 10% de minimis indirect cost rate under theUniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.