Audit 40075

Title: 3. Subrecipients Accounting Policies: 1. Basis of Presentation - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Mid-States Organized Crime Information Center for the year ended December 31, 2022, and is presented on the modified cash basis of accounting as described in the paragraph below. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the financial statements. 2. Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the modified cash basis of accounting, in which revenues are recorded when received rather than when susceptible to accrual, and expenditures are recorded when paid rather than when the liability is incurred. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Mid-States Organized Crime Information Center did not provide funds to subrecipients in the current year.