Audit 289761

Title: Basis of Presentation 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 as to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Program expenses in the accompanying Statements of Functional Expenses include certain amounts for management salaries, occupancy costs, and other management and general expenses, which are properly charged as allowable program expenses to various grants and contracts. The allocations were made by direct assignment of costs to functional categories where a direct relationship exists. Other common expenses have been allocated based on management’s estimate of time spent in each area. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Iowa Coalition Against Domestic Violence, Inc. under programs of the federal government for the year ended September 30, 2023. 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 Iowa Coalition Against Domestic Violence, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Iowa Coalition Against Domestic Violence, Inc.