Audit 292981

Title: Noncash Assistance and Other Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Program, excluding the Family Sunshine Center Foundation, 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 the Program, it is not intended to and does not present the financial position, activities, or cash flows of the Program. The Montgomery Area Family Violence Program, Inc. follows the accrual basis of accounting in preparing this schedule. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. This method is consistent with the preparation of the Program's financial statements. De Minimis Rate Used: Y Rate Explanation: The Program uses the 10% de minimis indirect cost rate. The Program did not receive any noncash assistance or federally funded insurance during the year ended September 30, 2023.

Title: Contingencies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Program, excluding the Family Sunshine Center Foundation, 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 the Program, it is not intended to and does not present the financial position, activities, or cash flows of the Program. The Montgomery Area Family Violence Program, Inc. follows the accrual basis of accounting in preparing this schedule. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. This method is consistent with the preparation of the Program's financial statements. De Minimis Rate Used: Y Rate Explanation: The Program uses the 10% de minimis indirect cost rate. Grant monies received by the Program are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures.