Audit 348644

Title: Pass-through to Sub-recipients Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of East Bay Agency for Children (“EBAC”), under programs of the federal government for the year ended June 30, 2024. The 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 EBAC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of EBAC. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. EBAC did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. EBAC did not provide any federal awards to sub-recipients.

Title: Other Information Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of East Bay Agency for Children (“EBAC”), under programs of the federal government for the year ended June 30, 2024. The 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 EBAC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of EBAC. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. EBAC did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. EBAC did not receive federal insurance, loans, or non-cash assistance that is required to be reported on the Schedule during the year ended June 30, 2024.