Audit 293723

Title: GENERAL Accounting Policies: NOTE 1 - GENERAL The accompanying schedule of expenditures of federal and nonfederal awards (“SEFA”) presents the activity of all federal and nonfederal award programs of Florence Crittenton Services of Orange County, Inc. (the “Organization”) for the year ended March 31, 2023. The information in the SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit 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 SEFA presents only 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. Federal awards received directly from federal agencies as well as federal awards passed through and received directly from state and local agencies are included in the SEFA. NOTE 2 - BASIS OF ACCOUNTING The SEFA is presented using the accrual basis of accounting which is described in the notes to the Organization’s financial statements. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Non-Profit Organizations, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3 - RELATIONSHIP TO FEDERAL AWARDS REPORTS Amounts reported in the SEFA agree with the amounts reported in the related federal, state and county financial reports for all major federal, state and county programs. NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. De Minimis Rate Used: N Rate Explanation: NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. The accompanying schedule of expenditures of federal and nonfederal awards (“SEFA”) presents the activity of all federal and nonfederal award programs of Florence Crittenton Services of Orange County, Inc. (the “Organization”) for the year ended March 31, 2023. The information in the SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit 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 SEFA presents only 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. Federal awards received directly from federal agencies as well as federal awards passed through and received directly from state and local agencies are included in the SEFA.

Title: BASIS OF ACCOUNTING Accounting Policies: NOTE 1 - GENERAL The accompanying schedule of expenditures of federal and nonfederal awards (“SEFA”) presents the activity of all federal and nonfederal award programs of Florence Crittenton Services of Orange County, Inc. (the “Organization”) for the year ended March 31, 2023. The information in the SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit 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 SEFA presents only 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. Federal awards received directly from federal agencies as well as federal awards passed through and received directly from state and local agencies are included in the SEFA. NOTE 2 - BASIS OF ACCOUNTING The SEFA is presented using the accrual basis of accounting which is described in the notes to the Organization’s financial statements. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Non-Profit Organizations, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3 - RELATIONSHIP TO FEDERAL AWARDS REPORTS Amounts reported in the SEFA agree with the amounts reported in the related federal, state and county financial reports for all major federal, state and county programs. NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. De Minimis Rate Used: N Rate Explanation: NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. The SEFA is presented using the accrual basis of accounting which is described in the notes to the Organization’s financial statements. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Non-Profit Organizations, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement.

Title: RELATIONSHIP TO FEDERAL AWARDS REPORTS Accounting Policies: NOTE 1 - GENERAL The accompanying schedule of expenditures of federal and nonfederal awards (“SEFA”) presents the activity of all federal and nonfederal award programs of Florence Crittenton Services of Orange County, Inc. (the “Organization”) for the year ended March 31, 2023. The information in the SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit 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 SEFA presents only 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. Federal awards received directly from federal agencies as well as federal awards passed through and received directly from state and local agencies are included in the SEFA. NOTE 2 - BASIS OF ACCOUNTING The SEFA is presented using the accrual basis of accounting which is described in the notes to the Organization’s financial statements. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Non-Profit Organizations, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3 - RELATIONSHIP TO FEDERAL AWARDS REPORTS Amounts reported in the SEFA agree with the amounts reported in the related federal, state and county financial reports for all major federal, state and county programs. NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. De Minimis Rate Used: N Rate Explanation: NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. Amounts reported in the SEFA agree with the amounts reported in the related federal, state and county financial reports for all major federal, state and county programs.

Title: INDIRECT COSTS Accounting Policies: NOTE 1 - GENERAL The accompanying schedule of expenditures of federal and nonfederal awards (“SEFA”) presents the activity of all federal and nonfederal award programs of Florence Crittenton Services of Orange County, Inc. (the “Organization”) for the year ended March 31, 2023. The information in the SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit 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 SEFA presents only 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. Federal awards received directly from federal agencies as well as federal awards passed through and received directly from state and local agencies are included in the SEFA. NOTE 2 - BASIS OF ACCOUNTING The SEFA is presented using the accrual basis of accounting which is described in the notes to the Organization’s financial statements. Such expenditures are recognized following the cost principles contained in OMB Circular A-122, Cost Principles for Non-Profit Organizations, and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3 - RELATIONSHIP TO FEDERAL AWARDS REPORTS Amounts reported in the SEFA agree with the amounts reported in the related federal, state and county financial reports for all major federal, state and county programs. NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. De Minimis Rate Used: N Rate Explanation: NOTE 4 - INDIRECT COSTS The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal. The SEFA includes both direct and indirect costs expended for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs are billed pursuant to an annual Indirect Cost Rate proposal.