Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal award programs administered by New York State CASA Association, Inc. (CASA), which is described in Note 1 to CASA’s general purpose financial statements, using the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: CASA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.