Audit 307147

Title: Basis of Presentation Accounting Policies: The Schedule includes the federal and state activity of CASA and is presented on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance or TxGMS, where certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the financial statements. 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. The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state award activity of Court Appointed Special Advocates of Travis County (“CASA”) under programs of the federal and state governments for the year ended December 31, 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”), and the State of Texas Grant Management Standards (“TxGMS”). 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, change in net assets, or cash flows of CASA.

Title: Summary of Significant Accounting Policies Accounting Policies: The Schedule includes the federal and state activity of CASA and is presented on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance or TxGMS, where certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the financial statements. 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. The Schedule includes the federal and state activity of CASA and is presented on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance or TxGMS, where certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the financial statements. CASA has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.