Audit 7257

Title: BASIS OF PRESENTATION Accounting Policies: (1) 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. (2) Community Shelter Board has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. (3) Pass through entity numbers were not available. De Minimis Rate Used: N Rate Explanation: Community Shelter Board has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Shelter Board under programs of the federal government for the year ended June 30, 2023. 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 Community Shelter Board, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Shelter Board.