Audit 9284

Title: Subrecipients Accounting Policies: The Schedule of Expenditures of Federal and State Awards (the "Schedule") includes the federal and state grant activity of Community Action Marin under programs of the federal and state governments for the year ended June 30, 2023. 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 the schedule presents only a selected portion of the operations of Community Action Marin, it is not intended to and does not present the financial position, changes in net assets or cash flows of Community Action Marin. 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. De Minimis Rate Used: Y Rate Explanation: Community Action Marin has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No federal grant awards were passed through to subrecipients during the year ended June 30, 2023.