Audit 47275

Accounting Policies: All Federal grant operations of The North Capitol Collaborative, Inc. (NCCI) are included inthe scope of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (the SingleAudit or Uniform Guidance). The Single Audit was performed in accordance with theprovisions of the OMB Compliance Supplement (the Compliance Supplement). Compliancetesting of all requirements, as described in the Compliance Supplement, was performed forthe grant program noted below. The program included on the Schedule of Expenditures ofFederal Awards (the Schedule) represents all federal award programs with fiscal year 2022,cash or noncash expenditures activities. For our Single Audit testing, we tested federal awardprograms to ensure coverage of at least 40% of federally granted funds. Actual coverage is100% of total cash and non-cash federal award program expenditures. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.