Audit 38105

Title: Non cash awards Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Family Y, Young Mens Christian Association/YWCO of the CSRA, Inc. (the Association) for the year ended December 31, 2022 and is presented on the accrual basis of accounting.The information in the schedule is presented 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. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.The expenditures for each of the federal financial assistance programs are presented in the Schedule on the accounting basis as presented in the Organizations financial statements. The Association uses the full accrual basis. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-133, Audits of States, Local Governments, and Non-profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive non-cash federal awards during the year ended December 31, 2022.