The accompanying schedule of expenditures of federal awards (the schedule) of Community Services Agency and Consolidated Subsidiary and Affiliate is presented on the accrual basis of accounting (the Organization). The information in this 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. The accompanying schedule includes grants awarded to Community Services Agency Development Corporation, which is a subsidiary of Community Services Agency. Three clusters were identified in the schedule as follows: HEAD START CLUSTER This cluster provides awards to promote school readiness of low-income children (including American Indians, Alaska Natives, and migrant and season farm workers) by enhancing children’s cognitive, social and emotional development. CCDF CLUSTER This cluster includes awards that provide funds to States, Territories, and Indian tribes to increase the availability, affordability, and quality of child care services. Funds are used to subsidize child care for low-income families where the parents are working or attending training or educational programs, as well as for activities to promote overall child care quality for all children, regardless of subsidy receipt. WIOA CLUSTER This cluster includes awards that provide grant programs to states to help job seekers access employment, education, training and support services to succeed in the labor market. The WIOA programs provide employment and training programs for adults, dislocated workers, and youth, and Wagner-Peyser Act employment services administered by the Department of Labor. The programs also provide adult education and literacy services that complement the Vocational Rehabilitation State grants awarded by the U.S. Department of Education. These grants assist individuals with disabilities in obtaining employment and help job seekers achieve gainful employment. Youth employment and educational services are available to eligible out-of-school youth, ages 16 to 24, and low-income in-school youth, ages 14-21, that face barriers to employment.
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.
The Organization has an approved negotiated indirect cost rate, and therefore, elected to not use the 10% de minimis indirect cost rate for the fiscal year ended March 31, 2025.
The Organization is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as pass-through are considered to be direct.
The base rate for indirect cost recoveries was 15.70% for the year ended March 31, 2025.
Grant monies received and disbursed by the Organization are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. The Organization does not believe that such disallowance, if any, would have a material effect on the financial position of the Organization. As of March 31, 2025, there were no known material questioned or disallowed costs as a result of grant audits in process or completed.
The Organization did not receive any federal noncash assistance for the fiscal year ended March 31, 2025.
The Organization did not provide federal funds to subrecipients for the fiscal year ended March 31, 2025.
The Organization did not have any loans or loan guarantee programs required to be reported on the schedule.
The Organization did not have any federally funded insurance required to be reported on the schedule for the fiscal year ended March 31, 2025.