Audit 20316

Accounting Policies: GENERAL INFORMATION - The accompanying schedule of expenditures of federal awards presents the activities in all the federal award programs of Support Center for Child Advocates ("Child Advocates"). All financial assistance received directly from federal agencies, as well as federal awards passed through other governmental and nonprofit agencies, are presented on the schedule of expenditures of federal awards. The information in this schedule is presented in accordance with the requirements of the 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. SUMMARY OF SIGNIFICANT 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 to reimbursement. RELATIONSHIP TO BASIC FINANCIAL STATEMENTS - Federal award expenditures are reported on the statement of activities and functional expenses as program services. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal awards. De Minimis Rate Used: N Rate Explanation: Child Advocates has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.