Audit 350704

Title: Summary of significant accounting policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) has been prepared for the purpose of presenting a summary of the federal award expenditures of Plan International Inc. (the “Company” or “Plan” or “Plan Inc.”) for the year ended June 30, 2024. Since the Schedule presents only a selected portion of the activities of Plan, it is not intended to, and does not present the financial position, changes in net assets or cash flows of Plan. ALN numbers (Assistance listing numbers) and pass-through numbers are provided when available. De Minimis Rate Used: N Rate Explanation: Plan does not use the 10% de minimis cost rate allowed by section 200.414 of Uniform Guidance when charging indirect costs to the U.S. Federal Awards. Plan does not charge an indirect cost rate. The accounting principles followed by Plan in preparing the accompanying Schedule are as follows:Expenditures are recognized as incurred using the accrual method of accounting.Plan does not use the 10% de minimis cost rate allowed by section 200.414 of Uniform Guidance when charging indirect cost to the U.S. Federal Awards. Plan does not charge indirect costs to federal awards.Plan International USA, Inc. is a related party of Plan International, Inc. and provides all of Plan International, Inc.s federal funding.

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) has been prepared for the purpose of presenting a summary of the federal award expenditures of Plan International Inc. (the “Company” or “Plan” or “Plan Inc.”) for the year ended June 30, 2024. Since the Schedule presents only a selected portion of the activities of Plan, it is not intended to, and does not present the financial position, changes in net assets or cash flows of Plan. ALN numbers (Assistance listing numbers) and pass-through numbers are provided when available. De Minimis Rate Used: N Rate Explanation: Plan does not use the 10% de minimis cost rate allowed by section 200.414 of Uniform Guidance when charging indirect costs to the U.S. Federal Awards. Plan does not charge an indirect cost rate. Plan may contract with a subrecipient to carry out certain functions under federally sponsored programs. Plan does not advance any U.S. Government funds to subrecipients. Plan only claims reimbursement for subrecipient spend once the subrecipient has incurred the expenditure and performed the relevant activity. It is at this point that the subrecipient expenditure is included on the Schedule of Expenditures of Federal Awards.

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) has been prepared for the purpose of presenting a summary of the federal award expenditures of Plan International Inc. (the “Company” or “Plan” or “Plan Inc.”) for the year ended June 30, 2024. Since the Schedule presents only a selected portion of the activities of Plan, it is not intended to, and does not present the financial position, changes in net assets or cash flows of Plan. ALN numbers (Assistance listing numbers) and pass-through numbers are provided when available. De Minimis Rate Used: N Rate Explanation: Plan does not use the 10% de minimis cost rate allowed by section 200.414 of Uniform Guidance when charging indirect costs to the U.S. Federal Awards. Plan does not charge an indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) has been prepared for the purpose of presenting a summary of the federal award expenditures of Plan International Inc. (the “Company” or “Plan” or “Plan Inc.”) for the year ended June 30, 2024. Since the Schedule presents only a selected portion of the activities of Plan, it is not intended to, and does not present the financial position, changes in net assets or cash flows of Plan. ALN numbers (Assistance listing numbers) and pass-through numbers are provided when available.