Audit 10435

Title: Basis of Presentation Accounting Policies: Expenditures reported on the accompanying schedule are reported on the accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements of the federal program. 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: N Rate Explanation: Central Sierra Child Support Agency has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The schedule expenditures of federal awards includes the federal award activity of Central Sierra Child Support Agency under programs of the federal government 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 (CFR), 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 Central Sierra Child Support Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Sierra Child Support Agency.