Audit 6571

Title: Note A: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. VCC elected not to use the de minimis cost rate because it has a negotiated indirect cost rate in place. De Minimis Rate Used: N Rate Explanation: VCC elected not to use the de minimis cost rate because it has a negotiated indirect cost rate in place. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) summarizes the expenditures of Vista Community Clinic (the “VCC”) under programs of the federal government for the year ended June 30, 2023. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of VCC, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows for VCC.