Audit 43650

Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federalaward activity of Integrated Community Alternatives Network, Inc. (the Organization), an entity asdefined in Note 1 to the Organizations consolidated financial statements, under programs of thefederal government for the year ended December 31, 2022. The information in this Schedule ispresented 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 theOrganization, it is not intended to and does not present the financial position, changes in net assets, orcash flows of the Organization.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. The amountsreported as federal expenditures were obtained from the financial records detail, which is the source ofthe consolidated financial statements.3. DE MINIMIS INDIRECT COST RATEIntegrated Community Alternatives Network, Inc. has not elected to use the 10 percent de minimisindirect cost rate as allowed under the Uniform Guidance.4. PERSONAL PROTECTIVE EQUIPMENT (PPE)The Organization did not receive any donated PPE from a federal agency De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.