Title: Note 1 - Nature of federal awards programs
Accounting Policies: As further described in McMahon/Ryan Child Advocacy Site, Inc.s (the Organization)June 30, 2023, financial statements, the Organization is a not-for-profit organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). The Organization, at its facility in Syracuse, New York, serves as a liaison for organizations within Central New York working on behalf of victims of child abuse as well as promoting and supporting the activities on behalf of all victims of child abuse. The Organization provides services to the community in three program areas: the first is direct support to victims of child abuse, which includes direct medical services, mental health and case tracking services; the second is coordinating support and training to the multidisciplinary team (MDT); and the third is general public awareness about child abuse issues. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization 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 only presents a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows ofthe Organization.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs are allocated in accordance with specific contract guidelines.
As further described in McMahon/Ryan Child Advocacy Site, Inc.’s (the “Organization”) June 30, 2023, financial statements, the Organization is a not‑for-profit organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (“IRC”). The Organization, at its facility in Syracuse, New York, serves as a liaison for organizations within Central New York working on behalf of victims of child abuse as well as promoting and supporting the activities on behalf of all victims of child abuse. The Organization provides services to the community in three program areas: the first is direct support to victims of child abuse, which includes direct medical services, mental health and case tracking services; the second is coordinating support and training to the multidisciplinary team (“MDT”); and the third is general public awareness about child abuse issues. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Organization 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 only presents a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Note 2 - Indirect costs
Accounting Policies: As further described in McMahon/Ryan Child Advocacy Site, Inc.s (the Organization)June 30, 2023, financial statements, the Organization is a not-for-profit organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). The Organization, at its facility in Syracuse, New York, serves as a liaison for organizations within Central New York working on behalf of victims of child abuse as well as promoting and supporting the activities on behalf of all victims of child abuse. The Organization provides services to the community in three program areas: the first is direct support to victims of child abuse, which includes direct medical services, mental health and case tracking services; the second is coordinating support and training to the multidisciplinary team (MDT); and the third is general public awareness about child abuse issues. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization 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 only presents a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows ofthe Organization.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs are allocated in accordance with specific contract guidelines.
Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the date presented. The Organization has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 3 - Basis of accounting
Accounting Policies: As further described in McMahon/Ryan Child Advocacy Site, Inc.s (the Organization)June 30, 2023, financial statements, the Organization is a not-for-profit organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). The Organization, at its facility in Syracuse, New York, serves as a liaison for organizations within Central New York working on behalf of victims of child abuse as well as promoting and supporting the activities on behalf of all victims of child abuse. The Organization provides services to the community in three program areas: the first is direct support to victims of child abuse, which includes direct medical services, mental health and case tracking services; the second is coordinating support and training to the multidisciplinary team (MDT); and the third is general public awareness about child abuse issues. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization 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 only presents a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows ofthe Organization.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs are allocated in accordance with specific contract guidelines.
The amounts reported in the Schedule are recorded using 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 reimbursements. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note 4 - Subrecipients
Accounting Policies: As further described in McMahon/Ryan Child Advocacy Site, Inc.s (the Organization)June 30, 2023, financial statements, the Organization is a not-for-profit organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). The Organization, at its facility in Syracuse, New York, serves as a liaison for organizations within Central New York working on behalf of victims of child abuse as well as promoting and supporting the activities on behalf of all victims of child abuse. The Organization provides services to the community in three program areas: the first is direct support to victims of child abuse, which includes direct medical services, mental health and case tracking services; the second is coordinating support and training to the multidisciplinary team (MDT); and the third is general public awareness about child abuse issues. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization 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 only presents a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows ofthe Organization.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs are allocated in accordance with specific contract guidelines.
The Organization provided no federal awards to subrecipients.