Audit 21791

Accounting Policies: A. Basis of Presentation The information is presented in accordance with the Uniform Guidance.Federal Awards Pursuant to the Uniform Guidance, federal awards are defined as assistance provided bya federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans,loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, nonmonetaryfederal awards, including federal surplus property, is included in federal awards and, therefore,is reported on the Schedule. Federal awards do not include direct federal cash assistance to individuals.Type A and Type B Programs The Uniform Guidance establishes the levels of expenditures or expensesto be used in defining Type A and Type B federal awards programs. Type A program threshold in duringthe year was $750,000.B. Reporting Entity The reporting entity is fully described in the footnotes of the YCC Family Crisis Centersfinancial statements. The schedule includes all federal awards programs administered by the YCC FamilyCrisis Center for the year ended June 30, 2022.C. Basis of Accounting The expenditures in the Schedule are recognized as incurred based on the accrualbasis of accounting and the cost accounting principles contained in the Uniform Guidance. The informationin the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.D. CFDA Numbers Uniform Guidance requires the Schedule to show the total expenditures for each of theentitys federal financial assistance programs as identified in the Catalog of Federal Domestic Assistance(CFDA). The CFDA is a government-wide compendium of individual federal programs. Each programincluded in the CFDA is assigned a five-digit program identification number (CFDA number).E. Major Programs The Uniform Guidance establishes a risk-based approach to be used in defining majorfederal financial programs. Major programs are identified in the schedule of findings and questioned costs.F. Indirect Costs The YCC has elected to use the 10% de minimis indirect cost rate allowed under theUniform Guidance.G. Subrecipients The YCC does not pass any federal awards to other recipients.H. Loan Programs The balance of federal loan programs as of June 30, 2022 was $0. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.