Audit 21073

Accounting Policies: NOTE 1 - BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Indiana Coalition Against Domestic Violence, Inc. (ICADV) under programs of the federal government for the year ended June 30, 2022. 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 ICADV, it is not intended to and does not present the financial position, change in net assets, functional expenses, or cash flows of ICADV.NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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.NOTE 3 - SUBRECIPIENTSThe federal expenditures presented in the Schedule include federal awards to subrecipients in the following amounts:Assistance Listing Number - 14.267Program Name - Continuum of Care ProgramAmount - $431,819NOTE 4 - INDIRECT COST RATEICADV has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.