Audit 289542

Title: NON-CASH ASSISTANCE Accounting Policies: General The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of Catholic Charities of the Diocese of Albany, Inc. (the Organization) for the year ended June 30, 2023. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in the schedule. The Organization administers federal awards throughout the fourteen counties of the Diocese of Albany. This is accomplished through the use of local agencies. The local agencies are within the corporate structure of the Organization. These agencies include: - Catholic Charities of Columbia and Greene Counties (CCCG) - Catholic Charities of Delaware, Otsego, and Schoharie Counties (CCDOS) - Catholic Charities of Fulton and Montgomery Counties (CCFM) - Catholic Charities of Herkimer County (CCH) - Catholic Charities of Saratoga, Warren and Washington Counties (CCSWW) - Catholic Charities Senior and Caregiver Support Services (CCSCSS) - Community Maternity Services (CMS) - Catholic Charities Housing Office (CCHO) - Catholic Charities Disabilities Services (CCDS) - Catholic Charities Care Coordination Services (CCCCS) - Catholic Charities Tri-County Services (CCTCS) - Catholic Charities Executive Office and Support Services (CCEOSS) Agencies that received and expended federal awards are included in the schedule of expenditures of federal awards under the caption "Catholic Charities Agency - Recipient." 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. 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. Basis of Accounting The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization, through its CCCG agency, receives "WIC Food Instruments" and administrative cost reimbursement from the New York State Department of Health (NYSDOH) under its Nutrition Program for Women, Infants, and Children - ASSISTANCE LISTING number 10.557. The U.S. Department of Agriculture has determined that "WIC Food Instruments" are "property in lieu of money" and, therefore, have been included in the schedule of expenditures of federal awards. Food instruments are reported at the value of food instruments that were issued to the program participants. A summary of the federal awards expended is as follows: ASSISTANCE LISTING Number 10.557 WIC Food Instruments (non-cash) $ 893,658 Administrative Costs (cash) 481,204 Total $1,374,862

Title: FEDERAL LOANS AND LOAN GUARANTEES Accounting Policies: General The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of Catholic Charities of the Diocese of Albany, Inc. (the Organization) for the year ended June 30, 2023. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in the schedule. The Organization administers federal awards throughout the fourteen counties of the Diocese of Albany. This is accomplished through the use of local agencies. The local agencies are within the corporate structure of the Organization. These agencies include: - Catholic Charities of Columbia and Greene Counties (CCCG) - Catholic Charities of Delaware, Otsego, and Schoharie Counties (CCDOS) - Catholic Charities of Fulton and Montgomery Counties (CCFM) - Catholic Charities of Herkimer County (CCH) - Catholic Charities of Saratoga, Warren and Washington Counties (CCSWW) - Catholic Charities Senior and Caregiver Support Services (CCSCSS) - Community Maternity Services (CMS) - Catholic Charities Housing Office (CCHO) - Catholic Charities Disabilities Services (CCDS) - Catholic Charities Care Coordination Services (CCCCS) - Catholic Charities Tri-County Services (CCTCS) - Catholic Charities Executive Office and Support Services (CCEOSS) Agencies that received and expended federal awards are included in the schedule of expenditures of federal awards under the caption "Catholic Charities Agency - Recipient." 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. 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. Basis of Accounting The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization had no federal loans or loan guarantees outstanding as of June 30, 2023.

Title: INSURANCE Accounting Policies: General The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of Catholic Charities of the Diocese of Albany, Inc. (the Organization) for the year ended June 30, 2023. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in the schedule. The Organization administers federal awards throughout the fourteen counties of the Diocese of Albany. This is accomplished through the use of local agencies. The local agencies are within the corporate structure of the Organization. These agencies include: - Catholic Charities of Columbia and Greene Counties (CCCG) - Catholic Charities of Delaware, Otsego, and Schoharie Counties (CCDOS) - Catholic Charities of Fulton and Montgomery Counties (CCFM) - Catholic Charities of Herkimer County (CCH) - Catholic Charities of Saratoga, Warren and Washington Counties (CCSWW) - Catholic Charities Senior and Caregiver Support Services (CCSCSS) - Community Maternity Services (CMS) - Catholic Charities Housing Office (CCHO) - Catholic Charities Disabilities Services (CCDS) - Catholic Charities Care Coordination Services (CCCCS) - Catholic Charities Tri-County Services (CCTCS) - Catholic Charities Executive Office and Support Services (CCEOSS) Agencies that received and expended federal awards are included in the schedule of expenditures of federal awards under the caption "Catholic Charities Agency - Recipient." 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. 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. Basis of Accounting The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not participate in any federal insurance programs for the year ended June 30, 2023.

Title: SUB-RECIPIENTS Accounting Policies: General The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of Catholic Charities of the Diocese of Albany, Inc. (the Organization) for the year ended June 30, 2023. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in the schedule. The Organization administers federal awards throughout the fourteen counties of the Diocese of Albany. This is accomplished through the use of local agencies. The local agencies are within the corporate structure of the Organization. These agencies include: - Catholic Charities of Columbia and Greene Counties (CCCG) - Catholic Charities of Delaware, Otsego, and Schoharie Counties (CCDOS) - Catholic Charities of Fulton and Montgomery Counties (CCFM) - Catholic Charities of Herkimer County (CCH) - Catholic Charities of Saratoga, Warren and Washington Counties (CCSWW) - Catholic Charities Senior and Caregiver Support Services (CCSCSS) - Community Maternity Services (CMS) - Catholic Charities Housing Office (CCHO) - Catholic Charities Disabilities Services (CCDS) - Catholic Charities Care Coordination Services (CCCCS) - Catholic Charities Tri-County Services (CCTCS) - Catholic Charities Executive Office and Support Services (CCEOSS) Agencies that received and expended federal awards are included in the schedule of expenditures of federal awards under the caption "Catholic Charities Agency - Recipient." 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. 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. Basis of Accounting The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the schedule of federal awards, the Organization provided no federal awards to sub-recipients.