Audit 342577

Title: Major Program Testing Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Catholic Charities of Dallas, Inc. (the "Agency") under programs of the federal government for the year ended June 30, 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 selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the agency. 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 limited as to reimbursement. Passthrough entity identifying numbers are presented where available and applicable. De Minimis Rate Used: Y Rate Explanation: The Agency elected to use the 10% de minimis indirect cost rate. Subsequent to September 29, 2023, it was discovered that The Agency had a major program required to be tested that was not previously identified for testing. Accordingly, the CARES Act: Emergency Rental Assistance Program under Assistance Listing Number 21.023 was tested as a major program, and included as a major program on the Schedule of Findings and Questioned Costs for the Year Ended June 30, 2023.