Audit 302368

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of The Salvation Army, Supportive Services for Veteran Families Program under programs of the federal government for the year ended September 30, 2023. 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”). Because the Schedule presents only a selected portion of the operations of The Salvation Army, Supportive Services for Veterans Families, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Salvation Army, Supportive Services for Veteran Families Program. 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: The Salvation Army, Supportive Services for Veteran Families Program has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. No awards were passed through to subrecipients.