Audit 330775

Accounting Policies: (1) Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Catholic Charities of Central Florida, Inc. (CCCF) under programs of the federal government for the year ended June 30, 2024. 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). For purposes of this Schedule, federal awards include all grants and contracts entered into directly between CCCF and agencies and departments of the federal government. Federal awards passed through other governmental agencies are also included in the Schedule. Because the Schedule presents only a selected portion of the operations of CCCF, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CCCF. (2) Summary of Significant Accounting Policies 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: Y Rate Explanation: (3) Indirect Cost Rate CCCF has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.