Notes to SEFA
Title: Basis of Presentatiion
Accounting Policies: Expenditures reported on the Schedule are presented 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the
federal grant activity of Women Helping Women (the “Agency”) under programs of the federal
government for the year ended December 31, 2023. The information in this Schedule is presented
in accordance with the requirements of 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 the Agency, it is not intended to and does not present the financial position, changes
in net assets, or cash flows of the Agency.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are presented 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported on the Schedule are presented 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.
Title: Indirect Cost Allocation
Accounting Policies: Expenditures reported on the Schedule are presented 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Agency has elected not to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance. Allowable facilities and administrative costs that benefit all programs and
cannot be identified to a specific program are allocated to programs using a specifically identified
base that results in an equitable distribution of costs.
Title: Sub-Recipient Status
Accounting Policies: Expenditures reported on the Schedule are presented 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Agency is a sub-recipient that receives a sub-award from a pass-through entity to carry out
part of the federal programs identified in the Schedule. As such, the Agency conducts program
activities and incurs related costs, submits reimbursement requests to the pass-through entity, and
receives federal award funds upon approval of reimbursement requests.