Audit 27163

Title: 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 allowability. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Crown Heights Jewish Community Council, Inc. and Subsidiaries under programs of the federal government for the year ended June 30, 2022. 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 Crown Heights Jewish Community Council, Inc. and Subsidiaries, it is not intended to and does not present the financial position, change in net assets or cash flows of Crown Heights Jewish Community Council, Inc. and Subsidiaries.

Title: SUBRECIPIENTS 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 allowability. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no payments made to subrecipients for federal awards received during the year ended June 30, 2022.