Audit 341707

Title: Federal Award Expenditures on the Schedule of Expenditures of Federal Awards Related to Prior Periods Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Central Administrative Offices of the Roman Catholic Church of the Diocese of Houma-Thibodaux, Offices and Institutions (the Diocese) and is prepared in accordance with the accrual method of accounting. 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). There were no payments to subrecipients for the year ended June 30, 2024. De Minimis Rate Used: N Rate Explanation: The Diocese did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal awards expended under Assistance Listing Number 97.036 - Disaster Grants totaling $12,701,502 relate to expenses incurred and recognized in prior periods.

Title: De Minimis Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Central Administrative Offices of the Roman Catholic Church of the Diocese of Houma-Thibodaux, Offices and Institutions (the Diocese) and is prepared in accordance with the accrual method of accounting. 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). There were no payments to subrecipients for the year ended June 30, 2024. De Minimis Rate Used: N Rate Explanation: The Diocese did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Diocese did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Title: Payments to Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Central Administrative Offices of the Roman Catholic Church of the Diocese of Houma-Thibodaux, Offices and Institutions (the Diocese) and is prepared in accordance with the accrual method of accounting. 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). There were no payments to subrecipients for the year ended June 30, 2024. De Minimis Rate Used: N Rate Explanation: The Diocese did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. There were no payments to subrecipients for the year ended June 30, 2024.