Audit 332982

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: NOTE 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. Saint Cecilia’s House, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Saint Cecilia’s House, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of Saint Cecilia’s House, Inc. (Project No. 023-EE-007) 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). Because the Schedule presents only a selected portion of the operations of Saint Cecilia’s House, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Saint Cecilia’s House, Inc. For the year ended June 30, 2024, no awards were passed through to subrecipients.

Title: NOTE 3 – U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT LOAN PROGRAM Accounting Policies: NOTE 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. Saint Cecilia’s House, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Saint Cecilia’s House, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Saint Cecilia’s House, Inc. has received a U.S. Department of Housing and Urban Development direct loan under Section 202 of the National Housing Act. The loan balance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. Saint Cecilia’s House, Inc. received no additional loans during the year. The balance at June 30, 2024 consists of: Assistance Living Program Name Outstanding Balance at Number June 30, 2024 14.157 Section 202 Supportive $8,619,600 Housing for the Elderly

Title: NOTE 4 – FINDING OF NONCOMPLIANCE Accounting Policies: NOTE 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. Saint Cecilia’s House, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Saint Cecilia’s House, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. There were no findings of noncompliance identified in connection with the Company’s single audit for the year ended June 30, 2024.