Audit 39722

Title: Program Descriptions Accounting Policies: NOTE 1.BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIESThe accompanying schedule is presented on the accrual basis of accounting, which is the same basis of accounting used for financial reporting purposes, and is in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Expenditures reported on the accompanying schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures may not be allowable or may be limited as to reimbursement. Because the accompanying schedule presents only a selected portion of the operations of Region IV Family Outreach, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Region IV Family Outreach, Inc. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. NOTE 2. PROGRAM DESCRIPTIONSRegion IV Family Outreach, Inc. is a nonprofit corporation providing services helping families enhance their childs development and maintain them in the least restrictive living situation. Region IV Family Outreach, Inc. provides Family Education and Support and Supported Living services in southwestern Montana. Natural and foster families with a member who is either at risk of becoming developmentally disabled or has a developmental disability are eligible for these services. The majority of funding comes from contracts with the Montana Department of Public Health and Human Services. Certain contracts are federally funded by the U.S. Department of Health and Human Services under the Medical Assistance Program (Medicaid; Title XIX) Waiver Program (Assistance Listing No. 93.778), the Social Services Block Grant Program (Assistance Listing No. 93.667), and the U.S. Department of Education Individuals with Disabilities Education Act (IDEA) Part C (Assistance Listing No. 84.181). Eligibility for services is determined by the Montana Department of Public Health and Human Services.