Audit 374702

The Roman Catholic Diocese of Charlotte and Catholic Charities Diocese of Charlotte (“CCDOC”) are not-for-profit organizations. CCDOC receives federal funding and is the only diocesan entity required to be included within the scope of the requirements of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes all federal grants to CCDOC that had activity during the year ended June 30, 2025. The information in the 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 the CCDOC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the CCDOC. Federal Catalog of Assistance Listing Numbers (“ALN”) are presented for those programs for which such numbers are available.

This Schedule has been prepared under the accrual basis of accounting and with accounting principles generally accepted in the United States of America, and is consistent with the preparation of the CCDOC’s basic financial statements. Amounts reflected in the Schedule include only expenditures of federal awards and are recognized following the cost principles contained in the Uniform Guidance. An award is considered expended when the activity related to the award occurs. The activity generally pertains to events requiring compliance with laws, regulations, and the provisions of contract and grant agreements. Direct costs have been recognized on the accrual basis of accounting when costs are incurred. The CCDOC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Salaries, fringes, and other costs are charged to awards based upon utilization on a direct cost basis.