Audit 15966

Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs administered by CSS Workforce New York, Inc. (CSS Workforce), an entity as defined in Note 1 to CSS Workforce’s financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies, are included on the Schedule of Expenditures of Federal Awards. Basis of Accounting The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. This information 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 (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in preparation of the financial statements. The amounts reported as federal expenditures were generally obtained from the appropriate federal financial reports for the applicable program and periods. The amounts reported in these federal financial reports are prepared from records maintained for each program. These records are periodically reconciled to the general ledger, which is the source of the financial statements. De Minimis Rate Used: N Rate Explanation: Indirect Costs CSS Workforce did not elect to use the 10% de minimis indirect cost rate under Uniform Guidance.