Audit 12836

Title: Note 1 – Basis of Presentation Accounting Policies: Note 2 – Summary of Significant 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 allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: Note 3 – Indirect Cost Rate ECS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state grant activity of Episcopal Community Services (“ECS”) under programs of the federal and state governments for the year ended June 30, 2023. 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), and the California Department of Education and California Department of Social Services Audit Guides issued by the California Department of Education and California Department of Social Services. Because the Schedule presents only a selected portion of the activities of ECS, it is not intended to, and does not, present either the financial position or changes in net assets of ECS.