Audit 350091

Title: Note 1 Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass through entity identifying numbers are presented where available. The accounting and reporting policies of the Community Resource Center applied in the presentation of the schedule of expenditures of federal awards (the “Schedule”) are set forth below: Single Audit Reporting Entity The transactions of 660 Encinitas LLC are not reflected in the Schedule. De Minimis Rate Used: Y Rate Explanation: Auditee used the 10% de minimis cost rate The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Resource Center 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 Community Resource Center it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Resource Center.