The Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of CCSI under programs of the federal government for the year ended June 30, 2025. 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 financial statements. Because the Schedule presents only a selected portion of the operations of CCSI, it is not intended to and does not present the financial position, changes in net assets or cash flows of CCSI.
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. All of CCSI’s federal awards were in form of cash assistance for the year ended June 30, 2025. CCSI had no federally funded insurance programs or loan guarantees during the year ended June 30, 2025. CCSI has elected to use the 10% de minimus cost rate allowed under the Uniform Guidance.
The following summary reconciles total federal awards with the audited financial statements for the year ended June 30, 2025: Total Federal awards per the Schedule of Expenditures of Federal Awards $ 7,403,726 Add: non-federal awards reported in the audited financial statements 3,495,987 Total grants revenue per audited financial statements $ 10,899,713
The requirements of the Uniform Guidance require all major programs, as determined by the auditor on a risk-based approach, be subject to specific control and compliance testing. In determining that at least 40% of federal expenditures were tested in accordance with single audit requirements, the following calculation was made: Total Federal awards per the schedule of expenditures of federal awards $ 7,403,726 40% of Federal Expenditures 2,961,490 Programs Selected for Testing 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $ 5,526,144 16.575 Crime Victim Assistance 1,214,172 Total Programs Selected for Testing $ 6,740,316