Audit 322094

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grants activity of Unlocking Doors’®, Inc., dba Unlocking Doors® (“Unlocking Doors®”) (a nonprofit organization) for the year ended December 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 select portion of operations of Unlocking Doors®, it is not intended to and does not present the financial position, changes in net assets or cash flows of Unlocking Doors®, and therefore some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.