Notes to SEFA
Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of CSI Residential, Inc. (CSI) under programs of the federal government for the year ended March 31, 2026. 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 CSI, it is not intended to and does not present the financial position, changes in net assets or cash flows of CSI.
The following is a summary of loans outstanding under federal loan programs: Loan Program / Outstanding Loans Supportive Housing for Persons With Disabilities: Capital Advances $ 926,696