Audit 7810

Title: Basis of presentation Accounting Policies: Expenditures reported on the Schedule are recognized on the accrual basis of accounting. The expenditures reported in the Schedule follow the cost principles contained in the Uniform Guidance. The Organization did not expend any federal awards during 2023 in the form of non-cash assistance. Funds passed through to subrecipient agencies during the year ended June 30, 2023, are reported on the Schedule. The expenditure threshold for classification as a Type A program is $750,000. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes federal award activity of United Way of Greater Chattanooga for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirement 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. For purposes of the Schedule, federal awards includes all grants, contracts and similar agreements entered into directly between the Organization and agencies and departments of the federal government and all subawards to the Organization by nonfederal organizations pursuant to federal grants, contracts, and similar agreements.

Title: Summary of significant accounting policies for federal expenditures Accounting Policies: Expenditures reported on the Schedule are recognized on the accrual basis of accounting. The expenditures reported in the Schedule follow the cost principles contained in the Uniform Guidance. The Organization did not expend any federal awards during 2023 in the form of non-cash assistance. Funds passed through to subrecipient agencies during the year ended June 30, 2023, are reported on the Schedule. The expenditure threshold for classification as a Type A program is $750,000. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are recognized on the accrual basis of accounting. The expenditures reported in the Schedule follow the cost principles contained in the Uniform Guidance. The Organization did not expend any federal awards during 2023 in the form of non-cash assistance. Funds passed through to subrecipient agencies during the year ended June 30, 2023, are reported on the Schedule. The expenditure threshold for classification as a Type A program is $750,000.

Title: Indirect cost rate Accounting Policies: Expenditures reported on the Schedule are recognized on the accrual basis of accounting. The expenditures reported in the Schedule follow the cost principles contained in the Uniform Guidance. The Organization did not expend any federal awards during 2023 in the form of non-cash assistance. Funds passed through to subrecipient agencies during the year ended June 30, 2023, are reported on the Schedule. The expenditure threshold for classification as a Type A program is $750,000. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.