Audit 358075

Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal, state, and other awards (the “Schedule”) includes the federal, state, and local grant activity of Pathfinders Milwaukee, Inc. under programs of the federal and state governments and other sources for the year ended December 31, 2024. The information in the Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State of Wisconsin State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Because the Schedule presents only a selected portion of the operations of Pathfinders Milwaukee, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Pathfinders Milwaukee, Inc. De Minimis Rate Used: N Rate Explanation: N/A 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 are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.

Title: Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal, state, and other awards (the “Schedule”) includes the federal, state, and local grant activity of Pathfinders Milwaukee, Inc. under programs of the federal and state governments and other sources for the year ended December 31, 2024. The information in the Schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and the State of Wisconsin State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Because the Schedule presents only a selected portion of the operations of Pathfinders Milwaukee, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Pathfinders Milwaukee, Inc. De Minimis Rate Used: N Rate Explanation: N/A Pathfinders Milwaukee, Inc. does not have any sub-recipients of federal or state awards.