Audit 2903

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the A Woman’s Place under programs of the federal government for the year ended June 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 A Woman’s Place, it is not intended to and does not present the financial position, change in net assets, or cash flows of A Woman’s Place. (1) 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. (2) Pass-through entity identifying numbers are presented where available. (3) A Woman’s Place uses funder approved indirect cost rates that are stipulated in grant agreements. Where there is no funder approved indirect cost rate, A Woman’s Place has elected not to include indirect costs up to the 10% de minimis rate allowed under Uniform Guidance. De Minimis Rate Used: Both Rate Explanation: A Woman’s Place uses funder approved indirect cost rates that are stipulated in grant agreements. Where there is no funder approved indirect cost rate, A Woman’s Place has elected not to include indirect costs up to the 10% de minimis rate allowed under Uniform Guidance