Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
(1) Expenditures in 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.
Title: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Schedule of Findings and Questioned Costs
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Type of auditors’ report issued: Unmodified
Title: Material weakness(es) identified?
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No
Title: Significant deficiency(ies) identified that are not considered to be material weakness(es)?
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No; None reported
Title: Noncompliance material to financial statements noted?
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No
Title: Federal Awards; Internal control over major programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Material weakness(es) identified? No
Title: Significant deficiency(ies) identified that are not considered to be material weakness(es)?
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No; None reported
Title: Type of auditors’ report issued on compliance for major programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Unmodified
Title: Any audit findings that are required to be disclosed in accordance with 2 CFR Section 200.516(a)?
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No.
Title: Identification of major programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
U.S. Department of Justice
Title: Identification of major programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Commonwealth of Massachusetts
Title: Identification of major programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Office for Victim Assistance
Title: Identification of major programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Crime Victim Assistance
Title: Identification of major programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
VOCA2023BARC; 16.575; $2,325,556
Title: Dollar threshold used to distinguish between Type A and Type B programs:
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
750000
Title: Auditee qualified as low-risk auditee?
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Yes.
Title: Prior-year audit findings?
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No.
Title: Summary of Findings and Questioned Costs
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Section II Findings – Financial Statement Audit; No findings were noted for the year ended June 30, 2023.
Title: Summary of Findings and Questioned Costs
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
Section III Findings and Questioned Costs – Major Federal Award Programs Audit; No findings were noted for the year ended June 30, 2023.
Title: Summarized Schedule of Prior Year Findings; Section II Findings – Financial Statement Audit
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No findings were noted for the year ended June 30, 2022.
Title: Section III Findings and Questioned Costs – Major Federal Award Programs Audit
Accounting Policies: The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Used approved indirect cost rate.
No findings were noted for the year ended June 30, 2022.