Title: 1. General Information:
Accounting Policies: 1. General Information:
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and
state awards activity of Center for Supportive Schools, Inc. under programs of the federal and state
government for the year ended June 30, 2024. All financial awards received directly from federal
and state agencies as well as financial awards passed through other governmental agencies or notfor-
profit organizations are included on the schedule. The information in the 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). Because the Schedule presents only a selected portion of the
operations of Center for Supportive Schools, Inc. it is not intended to and does not present the
financial position, changes in net assets, or cash flows of Center for Supportive Schools, Inc.
2. Basis of Accounting:
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the
accrual basis of accounting. The amounts recognized following the cost principles contained in
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations where in
certain types of expenditures are not allowable or are limited as to reimbursement. If present,
negative amounts reflected in the schedule represent adjustments or credit resulting from the
normal course of business to amounts reported as expenditures in prior years. The amounts
reported in the schedule as expenditures may differ from certain financial reports submitted to
federal and state funding agencies due to those reports being submitted on either a cash or modified
accrual basis of accounting.
3. Relationship to Basic Financial Statements:
Federal and State Award expenditures are reported on the Statement of Functional Expenses as
program services. In certain programs, the expenditures reported in the financial statements may
differ from the expenditures reported in the Schedule of Expenditures of Federal and State Awards
due to program expenditures exceeding grant or contract budget limitations, matching or in-kind
contributions or capitalization policies required under accounting principles generally accepted in
the United States of America.
4. Indirect Cost Rate:
Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and
state awards activity of Center for Supportive Schools, Inc. under programs of the federal and state
government for the year ended June 30, 2024. All financial awards received directly from federal
and state agencies as well as financial awards passed through other governmental agencies or notfor-
profit organizations are included on the schedule. The information in the 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). Because the Schedule presents only a selected portion of the
operations of Center for Supportive Schools, Inc. it is not intended to and does not present the
financial position, changes in net assets, or cash flows of Center for Supportive Schools, Inc.
Title: 2. Basis of Accounting:
Accounting Policies: 1. General Information:
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and
state awards activity of Center for Supportive Schools, Inc. under programs of the federal and state
government for the year ended June 30, 2024. All financial awards received directly from federal
and state agencies as well as financial awards passed through other governmental agencies or notfor-
profit organizations are included on the schedule. The information in the 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). Because the Schedule presents only a selected portion of the
operations of Center for Supportive Schools, Inc. it is not intended to and does not present the
financial position, changes in net assets, or cash flows of Center for Supportive Schools, Inc.
2. Basis of Accounting:
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the
accrual basis of accounting. The amounts recognized following the cost principles contained in
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations where in
certain types of expenditures are not allowable or are limited as to reimbursement. If present,
negative amounts reflected in the schedule represent adjustments or credit resulting from the
normal course of business to amounts reported as expenditures in prior years. The amounts
reported in the schedule as expenditures may differ from certain financial reports submitted to
federal and state funding agencies due to those reports being submitted on either a cash or modified
accrual basis of accounting.
3. Relationship to Basic Financial Statements:
Federal and State Award expenditures are reported on the Statement of Functional Expenses as
program services. In certain programs, the expenditures reported in the financial statements may
differ from the expenditures reported in the Schedule of Expenditures of Federal and State Awards
due to program expenditures exceeding grant or contract budget limitations, matching or in-kind
contributions or capitalization policies required under accounting principles generally accepted in
the United States of America.
4. Indirect Cost Rate:
Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the
accrual basis of accounting. The amounts recognized following the cost principles contained in
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations where in
certain types of expenditures are not allowable or are limited as to reimbursement. If present,
negative amounts reflected in the schedule represent adjustments or credit resulting from the
normal course of business to amounts reported as expenditures in prior years. The amounts
reported in the schedule as expenditures may differ from certain financial reports submitted to
federal and state funding agencies due to those reports being submitted on either a cash or modified
accrual basis of accounting.
Title: 3. Relationship to Basic Financial Statements:
Accounting Policies: 1. General Information:
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and
state awards activity of Center for Supportive Schools, Inc. under programs of the federal and state
government for the year ended June 30, 2024. All financial awards received directly from federal
and state agencies as well as financial awards passed through other governmental agencies or notfor-
profit organizations are included on the schedule. The information in the 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). Because the Schedule presents only a selected portion of the
operations of Center for Supportive Schools, Inc. it is not intended to and does not present the
financial position, changes in net assets, or cash flows of Center for Supportive Schools, Inc.
2. Basis of Accounting:
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the
accrual basis of accounting. The amounts recognized following the cost principles contained in
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations where in
certain types of expenditures are not allowable or are limited as to reimbursement. If present,
negative amounts reflected in the schedule represent adjustments or credit resulting from the
normal course of business to amounts reported as expenditures in prior years. The amounts
reported in the schedule as expenditures may differ from certain financial reports submitted to
federal and state funding agencies due to those reports being submitted on either a cash or modified
accrual basis of accounting.
3. Relationship to Basic Financial Statements:
Federal and State Award expenditures are reported on the Statement of Functional Expenses as
program services. In certain programs, the expenditures reported in the financial statements may
differ from the expenditures reported in the Schedule of Expenditures of Federal and State Awards
due to program expenditures exceeding grant or contract budget limitations, matching or in-kind
contributions or capitalization policies required under accounting principles generally accepted in
the United States of America.
4. Indirect Cost Rate:
Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
Federal and State Award expenditures are reported on the Statement of Functional Expenses as
program services. In certain programs, the expenditures reported in the financial statements may
differ from the expenditures reported in the Schedule of Expenditures of Federal and State Awards
due to program expenditures exceeding grant or contract budget limitations, matching or in-kind
contributions or capitalization policies required under accounting principles generally accepted in
the United States of America.
Title: 4. Indirect Cost Rate:
Accounting Policies: 1. General Information:
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and
state awards activity of Center for Supportive Schools, Inc. under programs of the federal and state
government for the year ended June 30, 2024. All financial awards received directly from federal
and state agencies as well as financial awards passed through other governmental agencies or notfor-
profit organizations are included on the schedule. The information in the 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). Because the Schedule presents only a selected portion of the
operations of Center for Supportive Schools, Inc. it is not intended to and does not present the
financial position, changes in net assets, or cash flows of Center for Supportive Schools, Inc.
2. Basis of Accounting:
The accompanying Schedule of Expenditures of Federal and State Awards is presented using the
accrual basis of accounting. The amounts recognized following the cost principles contained in
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations where in
certain types of expenditures are not allowable or are limited as to reimbursement. If present,
negative amounts reflected in the schedule represent adjustments or credit resulting from the
normal course of business to amounts reported as expenditures in prior years. The amounts
reported in the schedule as expenditures may differ from certain financial reports submitted to
federal and state funding agencies due to those reports being submitted on either a cash or modified
accrual basis of accounting.
3. Relationship to Basic Financial Statements:
Federal and State Award expenditures are reported on the Statement of Functional Expenses as
program services. In certain programs, the expenditures reported in the financial statements may
differ from the expenditures reported in the Schedule of Expenditures of Federal and State Awards
due to program expenditures exceeding grant or contract budget limitations, matching or in-kind
contributions or capitalization policies required under accounting principles generally accepted in
the United States of America.
4. Indirect Cost Rate:
Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.
Center for Supportive Schools, Inc. has elected not to use the 10% de minimus indirect cost rate
as allowed under Uniform Guidance.