Notes to SEFA
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION AND ACCOUNTINGThe accompanying schedule of expenditures of federal awards includes the federal awardactivity of Women Moving On, Inc. (dba Womens Resource Center to end DomesticViolence) (the Organization) under programs of the federal government for the yearended December 31, 2022. The information in this Schedule is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of the Organization, it is not intended to and does not present the financialposition, changes in net assets, or cash flows of the Organization.In instances where the grant agreement requires the Organization to match grant awardswith Organization funds, such matching funds are included in the schedule of expendituresof federal grant awards.Federal grant programs that are administered through State agencies (pass-through awards)have been included in this report. These programs are operated according to federalregulations promulgated by the federal agency providing the funding.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the cash basis of accounting. Suchexpenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts shown on the Schedule represent adjustments or creditsmade in the normal course of business to mounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: NOTE 3 INDIRECT COST RATEThe Organization has elected not to use the 10-percent de minimis indirect cost rateallowed under the Uniform Guidance.