Audit 42079

Title: Amounts of Non-Cash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Easter Seals Metropolitan Chicago, Inc. and Affiliates under programs of the federal government for the year ended June 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 Easter Seals Metropolitan Chicago, Inc. and Affiliates, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of Easter Seals Metropolitan Chicago, Inc. and Affiliates. Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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: Y Rate Explanation: The auditee used the de minimis cost rate. The schedule of expenditures of federal awards for the year ended June 30, 2022 includes non-cash assistance, as follows: CDFA Number 10.555; $9,302; passed through the Illinois State Board of Education: National School Lunch Program.