Audit 300079

Accounting Policies: Note 1 - Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of YCC Family Crisis Center 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 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 YCC Family Crisis Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of YCC Family Crisis. Note 2 - Summary of Significant Accounting Policies (1) 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. (2) YCC Family Crisis Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.