Audit 2888

Title: SUBRECIPIENTS Accounting Policies: NOTE 1 – Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of Woodcraft Rangers (the Organization), and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. NOTE 2 – Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in the notes to the financial statements of the Organization as of and for the year ended June 30, 2023. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE. There were no awards passed through to subrecipients.