Audit 323292

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grants activity of Center for Survivors of Torture (“The Center”) (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 The Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of The Center, 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 does not use the de minimis cost rate.