Notes to SEFA
Title: Note 2 - Reconciliation of Revenue Reported in the Financial Statements
Accounting Policies: activity of Council on Domestic Violence and Sexual Assault 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 the Title 2 U.S. Code of Federal Regulations (CFR) 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
Council on Domestic Violence and Sexual Assault, it is not intended to and does not present the
financial position or changes in net position of Council on Domestic Violence and Sexual Assault.
Expenditures reported on 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. Negative
amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of
business to amounts reported as expenditures.
The Council on Domestic Violence and Sexual Assault has elected to use the 10 percent de minimus
indirect cost rate to recover costs as allowed under the Uniform Guidance.
The Council on Domestic Violence and Sexual Assault does not have any subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The Council on Domestic Violence and Sexual Assault has elected to use the 10 percent de minimus
indirect cost rate to recover costs as allowed under the Uniform Guidance.
See the Notes to the SEFA for chart/table