Audit 356875

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards presents the federal grant expenditures of Girl Scouts of the United States of America and subsidiaries (“GSUSA”) for the year ended September 30, 2024. The schedule was prepared using the accrual basis of accounting and is in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). It is not intended to and does not present the financial position, changes in net assets, or cash flows of GSUSA as a whole. De Minimis Rate Used: Y Rate Explanation: GSUSA has elected to utilize the federal minimum indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards presents the federal grant expenditures of Girl Scouts of the United States of America and subsidiaries (“GSUSA”) for the year ended September 30, 2024. The schedule was prepared using the accrual basis of accounting and is in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). It is not intended to and does not present the financial position, changes in net assets, or cash flows of GSUSA as a whole.

Title: NOTE 2 - INDIRECT COSTS Accounting Policies: The accompanying schedule of expenditures of federal awards presents the federal grant expenditures of Girl Scouts of the United States of America and subsidiaries (“GSUSA”) for the year ended September 30, 2024. The schedule was prepared using the accrual basis of accounting and is in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). It is not intended to and does not present the financial position, changes in net assets, or cash flows of GSUSA as a whole. De Minimis Rate Used: Y Rate Explanation: GSUSA has elected to utilize the federal minimum indirect cost rate allowed under the Uniform Guidance. GSUSA has elected to utilize the federal minimum indirect cost rate allowed under the Uniform Guidance.