Audit 309822

Title: Basis of Presentation 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) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Both Rate Explanation: Virginia Sexual and Domestic Violence Action Alliance elected to use the 10-percent de minimus indirect cost rate allowed under Uniform Guidance for Crime Victim Assistance federal grant (federal CFDA number 16.575) and Injury Prevention and Control Research and State and Community Based Program (federal CFDA number 93.136). Virginia Sexual and Domestic Violence Action Alliance did not elect to use the 10-percent de minimus indirect cost rate allowed under Uniform Guidance for all other grants. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Virginia Sexual and Domestic Violence Action Alliance 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Virginia Sexual and Domestic Violence Action Alliance, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Virginia Sexual and Domestic Violence Action Alliance.