Audit 316549

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Southern Oregon Child & Family Council, Inc. under programs of the federal government for the year ended October 31, 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 Southern Oregon Child & Family Council, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Southern Oregon Child & Family Council, Inc. 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: Southern Oregon Child & Family Council, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Southern Oregon Child & Family Council, Inc. did not use any subrecipients for the year ended October 31, 2023.