Notes to SEFA
Title: Non-Cash Assistance, Insurance, and Loans
Accounting Policies: The schedule of expenditures of federal awards includes the federal award activity of The Willow Domestic ViolenceCenter (the Center) under programs of the federal government for the year ended June 30, 2022. The informationin this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)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 Center, it isnot intended to and does not present the statements of financial position, statement of activities, or cash flows ofthe Center.Expenditures reported on the schedule are reported on the accrual basis of accounting, modified to includecapitalized assets and to exclude depreciation expense. Such expenditures are recognized following the costprinciples contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedulerepresent adjustments or credits made in the normal course of business to amounts reported as expenditures inprior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center did not receive or expend any Federal awards in the form of noncash assistance, insurance, loans, or loan guarantees.
Title: Subrecipients
Accounting Policies: The schedule of expenditures of federal awards includes the federal award activity of The Willow Domestic ViolenceCenter (the Center) under programs of the federal government for the year ended June 30, 2022. The informationin this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)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 Center, it isnot intended to and does not present the statements of financial position, statement of activities, or cash flows ofthe Center.Expenditures reported on the schedule are reported on the accrual basis of accounting, modified to includecapitalized assets and to exclude depreciation expense. Such expenditures are recognized following the costprinciples contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedulerepresent adjustments or credits made in the normal course of business to amounts reported as expenditures inprior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center did not provide any federally sourced funding or assistance to subrecipient organizations.