Notes to SEFA
Accounting Policies: The accompanying schedule of federal awards includes the federal grant activity of CSNA under programs of the federal governments for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform 1adminsitrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of CSNA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CSNA. Expenditures reported on the schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where 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.