Audit 49157

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Pass-through entity identifyingnumbers are presented where available. De Minimis Rate Used: N Rate Explanation: National Partnership for Environmental Technology Education, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs included in the Schedule, and the indirect cost rates used, vary by grant. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of National Partnership for Environmental Technology Education, Inc. under programs of the federal government for the year ended September 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 (UniformGuidance). Because the Schedule presents only a selected portion of the operations of National Partnership for Environmental Technology Education, Inc., it is not intended to and does not present the financial position, changes in financial position or cash flows of National Partnership for Environmental Technology Education, Inc.