Audit 320756

Title: Basis of Presentation and Significant Policies Accounting Policies: Accrual basis De Minimis Rate Used: N Rate Explanation: Not Used The accompanyuing Schedule of Expenditures of Federal Awards includes the federal grant activity of Crisis Services of North Alabama, Inc. (CSNA) under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regualtions Part 200, Uniform Adminsitrative Requirements, Cost Principles, and Audit Requiremtns for Federal Awards (Uniform Guidance). Becasue the Schedule prsents 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 included in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized follwoing the cost principle contained in the Uniform Guidance, where ceretain types of expenditures are not allowable or are limited as to reimbursement. CSNA has elcted to forego the 10% di minimus indirectd cost reate, as alllowed under the Uiform Guidance.