Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee used the de minimis cost rat
The schedule of expenditures of federal awards (the Schedule) includes the federal grant and loan activity of Abused Deaf Women's Advocacy Services and Affiliate, under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of operations of Abused Deaf Women's Advocacy Services and Affiliate, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Abused Deaf Women's Advocacy Services and Affiliate.
Title: SUBRECIPIENTS
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The auditee used the de minimis cost rat
Of the federal expenditures presented in the Schedule, Abused Deaf Women's Advocacy Services and Affiliate provided none of the federal awards to subrecipients.