Audit 292186

Title: Fair Market Value of Donated Personal Protective Equipment (Unaudited) Accounting Policies: The accompanying consolidated schedule of expenditures of federal and nonfederal awards (the Schedule) includes the federal and nonfederal award activity of YWCA North Central Indiana, Inc. and Subsidiaries. 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). Because the Schedule presents only a selected portion of the operations of YWCA North Central Indiana, Inc. and Subsidiaries, it is not intended to and does not present the financial position, changes in net assets, or cash flows of YWCA North Central Indiana, Inc. and Subsidiaries. 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 reimbursement. De Minimis Rate Used: N Rate Explanation: YWCA of North Central Indiana, Inc. and Subsidiaries has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. During 2023, YWCA North Central Indiana, Inc. and Subsidiaries did not receive donated personal protective equipment from federal sources.