Audit 333253

Title: Notes to Schedule of Federal and State Awards Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state grant activity of Child Care Services Association under programs of the federal and state governments for the year ended June 30, 2024. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards ("Uniform Guidance"). 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the Schedule presents only a selected portion of the operations of Child Care Services Association, it is not intended and does not present the financial position, changes in net assets, or cash flows of Child Care Services Association. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state grant activity of Child Care Services Association under programs of the federal and state governments for the year ended June 30, 2024. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards ("Uniform Guidance"). 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the Schedule presents only a selected portion of the operations of Child Care Services Association.

Title: Notes to Schedule of Federal and State Awards Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state grant activity of Child Care Services Association under programs of the federal and state governments for the year ended June 30, 2024. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards ("Uniform Guidance"). 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the Schedule presents only a selected portion of the operations of Child Care Services Association, it is not intended and does not present the financial position, changes in net assets, or cash flows of Child Care Services Association. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Child Care Services Association has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.