Audit 358364

Title: Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Comunidades Latinas Unidas En Servicio under programs of the federal government for the year ended December 31, 2024. The information in this 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”). Because the schedule presents only a selected portion of the operations of Comunidades Latinas Unidas En Servicio, it is not intended to and does not present the financial position, changes in net assets or cash flows of Comunidades Latinas Unidas En Servicio. 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. De Minimis Rate Used: N Rate Explanation: Comunidades Latinas Unidas En Servicio has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Comunidades Latinas Unidas En Servicio does not have any sub-recipients of federal awards.