Audit 50885

Title: GENERAL Accounting Policies: Amounts included in the accompanying Schedule are actual expenditures for the year ended December 31, 2022. Differences between amounts included in the Schedule and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. This accompanying schedule of expenditures of federal awards (the Schedule) includes the federal activity of Finger Lakes Migrant Health Care Project, Inc. d/b/a Finger Lakes Community Health (the Project) under programs of the federal government for the year ended December 31, 2022. The information in the 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 the Project, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Project.

Title: BASIS OF ACCOUNTING Accounting Policies: Amounts included in the accompanying Schedule are actual expenditures for the year ended December 31, 2022. Differences between amounts included in the Schedule and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized fulfilling cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Title: PROVIDER RELIEF FUNDS Accounting Policies: Amounts included in the accompanying Schedule are actual expenditures for the year ended December 31, 2022. Differences between amounts included in the Schedule and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amount included in the Schedule is based upon the March 31, 2023 Provider Relief Funds report.