Notes to SEFA
Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community and Shelter Assistance Corporation dba CASA of Oregon’s (CASA) under programs of the federal government for the year ended December 31, 2025. The Schedule is presented using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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). Because the Schedule presents only a selected portion of the operations of CASA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CASA. Pass-through entity identifying numbers are presented when available.
Expenditures reported on the Schedule 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. CASA has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.