Audit 293872

Title: SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “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 the 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING The information included in the Schedule may not fully agree with other federal awards reports, submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only. De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The information included in the Schedule may not fully agree with other federal awards reports, submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only.

Title: RELATIONSHIP TO THE STATEMENT OF ACTIVITIES Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “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 the 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING The information included in the Schedule may not fully agree with other federal awards reports, submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only. De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of federal awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statements of Activities and Changes in Net Assets $3,813,635 Less: Unrestricted Funds Expenditures (Non-Federal) (1,146,112) Depreciation Expense in Federal Programs (282,663) Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $2,384,860

Title: PASS-THROUGH AWARDS Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “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 the 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING The information included in the Schedule may not fully agree with other federal awards reports, submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only. De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The Organization is a sub-recipient of several state government agencies that are identified in the Schedule. Under pass-through awards, a sub-recipient is a non-federal entity that receives a subaward from a pass-through entity to carry out part of a federal program but does not include an individual that is a beneficiary of such program. State and local government redistributions of federal awards to the Organization, known as sub-awards, are treated by the Organization as though they were received directly from the federal government. That is, federal awards expended as a sub-recipient are subject to a single audit on the same basis as that of federal awards that are received directly. The Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require the Schedule to include the name of the pass-through entity and identifying number assigned by the pass-through entity for federal awards received as a sub-recipient. Pass-through entity numbers identified in the Schedule as “N/AV” are not available.

Title: GENERAL OBJECTIVES Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “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 the 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING The information included in the Schedule may not fully agree with other federal awards reports, submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only. De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The federal programs’ objectives of all federal programs administered by the Organization are: Continuum of Care Program (CFDA No. 14.267) The program is designed to promote community-wide commitment to the goal of ending homelessness; provide funding for efforts by nonprofit providers, States, and local governments to quickly house homeless individuals and families while minimizing the trauma and dislocation caused to homeless individuals, families, and communities by homelessness; promote access to and effective utilization of mainstream programs by homeless individuals and families, and optimize self-sufficiency among individuals and families experiencing homelessness. Continuum of Care Program funds may be used to pay for the eligible costs used to establish and operate projects under five program components: (i) permanent housing, which includes permanent supportive housing for persons with disabilities, and rapid rehousing; (ii) transitional housing; (iii) supportive services only; (iv) Homeless Management Information Systems (HMIS), and (v) in some cases,homelessness prevention Community Development Block Grant Program for Disaster Recovery (CFDA No. 14.218) The Puerto Rico Community Development Block Grant Program for Disaster Recovery (CDBG-DR) is carried out to ensure decent and affordable housing opportunities, provision of services, assistance to the most vulnerable in our communities, the expansion, and preservation of jobs. Funds for this Program come from the United States Department of Housing and Urban Development (HUD) Community Development Disaster Recovery Program to support disaster recovery activities, including reconstruction and housing development. Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, or Sexual Assault (CFDA No. 16.736) To provide transitional housing assistance and related support services to minors, adults, and their dependents who are homeless, or in need of transitional housing or other housing assistance, as a result of a situation of domestic violence, dating violence, sexual assault, or stalking; and for whom emergency shelter services or other crisis intervention services are unavailable or insufficient. Emergency Shelter Grants Program (CFDA No. 14.231) The Emergency Solutions Grants (EGS) Program provides grants to States, metropolitan cities, urban counties, and Territories for (1) the rehabilitation or conversion of buildings for use as an emergency shelter for the homeless, (2) the payment of certain expenses related to operating emergency shelters, (3) essential services related to emergency shelters and street outreach for the homeless, and (4) homelessness prevention and rapid re-housing assistance. Crime Victim Assistance (CFDA No. 16.575) The Office for Victims of Crime provides an annual grant from the Crime Victims Fund to each State and eligible territory for the financial support of services to crime victims by eligible crime victim assistance programs. Violence Against Women Formula Grants (CFDA No. 16.588) To assist States, Indian tribal governments, tribal courts, State and local courts, and units of local government to develop and strengthen effective law enforcement and prosecution strategies to combat violent crimes against women and develop and strengthen victim services in cases involving crimes against women. The Program encourages the development and implementation of effective, victim-centered law enforcement, prosecution, and court strategies to address violent crimes against women and the development and enhancement of victim services in cases involving violent crimes against women.-27- HOGAR RUTH PARA MUJERES MALTRATADAS, INC. (Non-Profit Organization) Notes to The Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2023 9. GENERAL OBJECTIVES, (Continued) Sexual Assault Services Formula Program (CFDA No. 16.017) To increase intervention, advocacy, accompaniment, support services, and related assistance for adult, youth, and child victims of sexual assault; family and household members of such victims; and those collaterally affected by the victimization, except for the perpetrator of such victimization. Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services (CFDA No. 93.671) To assist States and Native American Tribes (including Alaska Native Villages) and Tribal Organizations [Tribes] in efforts to increase public awareness about, and primary and secondary prevention of family violence, domestic violence, and dating violence; and assist States and Tribes in efforts to provide immediate shelter and supportive services for victims of family violence, domestic violence, or dating violence, and their dependents. Community-Based Child Abuse Prevention Grants (CFDA No. 93.590) Community-Based Child Abuse Prevention (CBCAP) programs were established by Title II of the Child Abuse Prevention and Treatment Act Amendments of 1996. CAPTA has been amended several times and was last reauthorized on December 20, 2010, by the CAPTA Reauthorization Act of 2010 (P.L. 111-320). It was amended in 2015, 2016, and 2018, and most recently, certain provisions of the act were amended on January 7, 2019, by the Victims of Child Abuse Act Reauthorization Act of 2018 (P.L. 115-424). The purpose of the CBCAP program is:  to support community-based efforts to develop, operate, expand, enhance, and coordinate initiatives, programs, and activities to prevent child abuse and neglect and to support the coordination of resources and activities to better strengthen and support families to reduce the likelihood of child abuse and neglect; and  to foster understanding, appreciation and knowledge of diverse populations in order to effectively prevent and treat child abuse and neglect. Family Violence Prevention and Services Act (FVPSA) American Rescue Plan (ARP) Grants to Support Survivors of Sexual Assault Supplemental Funding Program (CFDA No. 93.497) The purpose of the ARP Grants to Support Survivors of Sexual Assault is to 1) assist with the transition to virtual/remote services for rape crisis centers, sexual assault programs, tribal programs, and culturally specific programs that provide crisis services, support services, and assistance to survivors of sexual assault, and 2) support the increased emergency needs of sexual assault survivors as a result of the COVID-19 public health emergency. Within these parameters, grantees have flexibility to use the funding to support a range of in-scope activities including counseling, mobile advocacy, telehealth, teletherapy, peer support, temporary housing, rental assistance and nominal relocation expenses, supplies, equipment, and software to assist in carrying out virtual services.-28- HOGAR RUTH PARA MUJERES MALTRATADAS, INC. (Non-Profit Organization) Notes to The Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2023 9. GENERAL OBJECTIVES, (Continued) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (CFDA No. 93.498) The Provider Relief Fund supports eligible health care providers in the battle against the COVID-19 pandemic. The purpose is to prevent, prepare for, and respond to coronavirus, domestically or internationally, for necessary expenses to reimburse, through grants or other mechanisms, eligible health care providers for health care-related expenses or lost revenues that are attributable to coronavirus. Coronavirus Emergency Supplemental Funding Program (CFDA No. 16.034) The objective of the Coronavirus Emergency Supplemental Funding (CESF) Program is to assist eligible states, local units of government, and tribes in preventing, preparing for, and responding to the coronavirus. Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program (CFDA No. 16.589) Program Objective The Program objectives are: (1) to identify, assess, and appropriately respond to child, youth, and adult victims of domestic violence, sexual assault, dating violence, and stalking in rural communities, by encouraging collaboration among— (A) domestic violence, dating violence, sexual assault, and stalking victim service providers; (B) law enforcement agencies; (C) prosecutors; (D) courts; (E) other criminal justice service providers; (F) human and community service providers; (G) educational institutions; and (H) health care providers, including sexual assault forensic examiners; (2) to establish and expand nonprofit, nongovernmental, State, tribal, territorial, and local government victim services in rural communities to child, youth, and adult victims; (3) to increase the safety and well-being of women and children in rural communities, by— (A) dealing directly and immediately with domestic violence, sexual assault, dating violence, and stalking occurring in rural communities; and (B) creating and implementing strategies to increase awareness and prevent domestic violence, sexual assault, dating violence, and stalking; and (4) to develop, expand, implement, and improve the quality of sexual assault forensic medical examination or sexual assault nurse examiner programs. Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) (CFDA No. 21.027) The purpose of the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) is to provide direct payments to states (defined to include the District of Columbia), US territories (defined to include Puerto Rico, US Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), tribal governments, metropolitan cities, counties, and (through states) non-entitlement units of local government (collectively the “eligible entities”) to:  Respond to the public health emergency, COVID-19 or its negative economic impacts, including providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality;  Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of eligible employers that have eligible workers who are performing essential work, or by providing grants to eligible entities who perform essential work;  Provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year of the state, territory, tribal government, metropolitan city, county, or non-entitlement units of local government;  Make necessary investments in water, sewer, or broadband infrastructure.

Title: SUBRECIPIENTS Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “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 the 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING The information included in the Schedule may not fully agree with other federal awards reports, submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only. De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. For the year ended June 30, 2023, the Organization did not provide federal awards to any subrecipients.