Audit 52489

Title: BASIS OF PRESENTATION Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESa) Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles containedin the Uniform Guidance, wherein certain types of expenditures are not allowable orare limited as to reimbursement.b) Community Action Agency of Columbiana County, Inc. has elected to use the 10percent de minimus indirect cost rate as allowed under the Uniform Guidance.c) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includesthe federal award activity of Community Action Agency of Columbiana County, Inc. underprograms of the federal government for the year ended December 31, 2022.The information in this Schedule is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards ("UniformGuidance"). Because the Schedule presents only a selected portion of the operations ofCommunity Action Agency of Columbiana County, Inc., it is not intended to and does notpresent Community Action Agency of Columbiana County, Inc.'s financial position,changes in net assets, or cash flows.

Title: PROVIDER RELIEF FUND Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESa) Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles containedin the Uniform Guidance, wherein certain types of expenditures are not allowable orare limited as to reimbursement.b) Community Action Agency of Columbiana County, Inc. has elected to use the 10percent de minimus indirect cost rate as allowed under the Uniform Guidance.c) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The amount included on the Schedule is based upon the December 31, 2022 ProviderRelief Fund report.