Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of Program for Torture Victims, under the programs of the federal governmentfor the year ended September 30, 2022. The Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of Program for Torture Victims, it is not intended to anddoes not present the financial position, changes in net assets, or cash flows of Program for TortureVictims.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowed or limited as to reimbursement.Program for Torture Victims has elected to use the 10 percent de minimis indirect cost rate allowedunder the Uniform Guidance.
For the year ended September 30, 2022, Program for Torture Victims provided federal awards to sub-recipients as follows Name FAL Amount Public Law Center 93.604 $109,450
Title: Other Information
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of Program for Torture Victims, under the programs of the federal governmentfor the year ended September 30, 2022. The Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of Program for Torture Victims, it is not intended to anddoes not present the financial position, changes in net assets, or cash flows of Program for TortureVictims.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowed or limited as to reimbursement.Program for Torture Victims has elected to use the 10 percent de minimis indirect cost rate allowedunder the Uniform Guidance.
Program for Torture Victims did not receive federal insurance, loans, or non-cash assistance duringthe year ended September 30, 2022 that is required to be reported in the Schedule.