Audit 396718

Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Catholic Charities, Inc. - Archdiocese of Hartford and Subsidiary under programs of the federal government for the year ended June 30, 2025. The information in this 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 this Schedule presents only a selected portion of the operations of Catholic Charities, Inc. - Archdiocese of Hartford and Subsidiary, it is not intended to and does not present the financial position, changes in net assets or cash flows of Catholic Charities, Inc. - Archdiocese of Hartford and Subsidiary. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. For performance-based awards, expenditures reported represent amounts earned. Catholic Charities, Inc. – Archdiocese of Hartford and Subsidiary has not elected to use up to the 15 percent de minimis cost rate as allowed under the Uniform Guidance.