Title: Note A - Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of United
Way of Pasco County, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022.
The information in this schedule is presented in accordance with the audit 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 Organization, it is not
intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.Pursuant to
the Uniform Guidance, the Organization, as a sub‐recipient of federal awards, has provided the name of the pass‐through
entity and the identifying description and number assigned by the pass‐through entity when available from the passthrough
entity. The Organization has provided the total federal awards expended for each individual federal program and
the Assistance Listing Number (ALN) or other identifying information when the CFDA information is not available. The
Uniform Guidance does not require the Organization to provide this information, nor a breakdown of amounts awarded by
ALN if that information is not available from the awarding agency. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal
and state grant activity of the United Way of Pasco County, Inc., under programs of the federal and state
governments for the year ended June 30, 2023. The information in this Schedule is presented in accordance
with the requirements of the Title 2 U.S. code of Federal Regulations part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Rules
of the Auditor General of the State of Florida. Because the Schedule presents only a selected portion of the
operations of United Way of Pasco County, Inc., it is not intended to and does not present the financial
position, changes in net assets or cash flows of the United Way of Pasco County, Inc.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of United
Way of Pasco County, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022.
The information in this schedule is presented in accordance with the audit 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 Organization, it is not
intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.Pursuant to
the Uniform Guidance, the Organization, as a sub‐recipient of federal awards, has provided the name of the pass‐through
entity and the identifying description and number assigned by the pass‐through entity when available from the passthrough
entity. The Organization has provided the total federal awards expended for each individual federal program and
the Assistance Listing Number (ALN) or other identifying information when the CFDA information is not available. The
Uniform Guidance does not require the Organization to provide this information, nor a breakdown of amounts awarded by
ALN if that information is not available from the awarding agency. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures
are not allowable or are limited as to reimbursement.
Title: Note C - Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of United
Way of Pasco County, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2022.
The information in this schedule is presented in accordance with the audit 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 Organization, it is not
intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.Pursuant to
the Uniform Guidance, the Organization, as a sub‐recipient of federal awards, has provided the name of the pass‐through
entity and the identifying description and number assigned by the pass‐through entity when available from the passthrough
entity. The Organization has provided the total federal awards expended for each individual federal program and
the Assistance Listing Number (ALN) or other identifying information when the CFDA information is not available. The
Uniform Guidance does not require the Organization to provide this information, nor a breakdown of amounts awarded by
ALN if that information is not available from the awarding agency. 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
United Way of Pasco County, Inc., has not elected to use the 10-percent de minimis indirect rate allowed under
the Uniform Guidance.