Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: 1.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Tri-Valley Haven for Women (the Haven), under the programs of the federal government for the year ended June 30, 2022. The Schedule is presented in accordance with 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 the Haven, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Haven.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. 2.Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. The Haven has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Haven did not provide any federal awards to sub-recipients.4.Other InformationThe Haven did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2022.