Audit 37683

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award activity of Community Action Duluth, Inc. under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of Community Action Duluth, Inc., it is not intended to and does notpresent the financial position, changes in net assets, or cash flows of Community ActionDuluth, Inc.Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance wherein certain types of expenditures are not allowable or are limited as toreimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Community Action Duluth, Inc. does not have any subrecipients or subrecipientexpenditures.