Audit 340831

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Case Management, Inc. (the "Organization") under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the presentation of the financial statements. Because the schedule presents only a selected portion of the operations of the Oganization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported in 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. Pass-through entity identifying numbers are presented where available. There were no federal awards passed through to subrecipients. The grant revenue amounts received and expensed (eligible for reimbursement) are subject to audit adjustment. If any expenses are disallowed by the grantor as a result of such audit and claim for reimbursement to the grant would become a liability of the Organization. In the opinion of management, all grant expenditures (eligible for reimbursement) are compliant with the terms of the grant agreements and applicable federal and state laws and regulations. De Minimis Rate Used: N Rate Explanation: Auditee elected not to use the de minimis cost rate.