Audit 306871

Accounting Policies: 1. Basis of Presentation The accompanying schedule of expenditure of federal awards (the Schedule) includes the federal award activity of CASA under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirement 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 CASA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CASA. 2. Summary of Significant Accounting Policies 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 and OMB Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 3. Indirect Cost Rate CASA has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: CASA has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.