Audit 393314

Note A: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Great Plains Technology Center No. 9 under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements/or Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Great Plains Technology Center No. 9 it is not intended to and does not present the basic financial statements as listed in the table of contents of Great Plains Technology Center No. 9. Note B: Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on using the accrual basis of accounting. Some amounts presented in the schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited to reimbursement. Note C: Indirect Cost Rate Great Plains Technology Center No. 9 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note D: Subrecipients Great Plains Technology Center No. 9 did not have any awards that have been passed through to subrecipients.