Audit 310808

Title: Note 1 - Basis of Presentation Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of Federal awards (the “Schedule”) includes the Federal award activity of Bastrop County Women’s Shelter, Inc. dba Family Crisis Center (the “Center”) under programs of the Federal government for the fiscal year ended September 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 the Center, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Center. Note 2 – Summary of Significant Accounting Policies Basis of Presentation 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. Revenue Recognition Contract and grant revenue from governmental agencies and other grantors are recognized when compliance with the various contract and grant requirements is achieved. Usually this occurs at the time the expenditures are made and any contract or grant matching requirements are met. Note 3 – Indirect Cost Rate The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Center uses the cost rate as allowed by each applicable contract or grant. The accompanying schedule of expenditures of Federal awards (the “Schedule”) includes the Federal award activity of Bastrop County Women’s Shelter, Inc. dba Family Crisis Center (the “Center”) under programs of the Federal government for the fiscal year ended September 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 the Center, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Center.

Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of Federal awards (the “Schedule”) includes the Federal award activity of Bastrop County Women’s Shelter, Inc. dba Family Crisis Center (the “Center”) under programs of the Federal government for the fiscal year ended September 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 the Center, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Center. Note 2 – Summary of Significant Accounting Policies Basis of Presentation 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. Revenue Recognition Contract and grant revenue from governmental agencies and other grantors are recognized when compliance with the various contract and grant requirements is achieved. Usually this occurs at the time the expenditures are made and any contract or grant matching requirements are met. Note 3 – Indirect Cost Rate The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Center uses the cost rate as allowed by each applicable contract or grant. Basis of Presentation: 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.

Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of Federal awards (the “Schedule”) includes the Federal award activity of Bastrop County Women’s Shelter, Inc. dba Family Crisis Center (the “Center”) under programs of the Federal government for the fiscal year ended September 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 the Center, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Center. Note 2 – Summary of Significant Accounting Policies Basis of Presentation 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. Revenue Recognition Contract and grant revenue from governmental agencies and other grantors are recognized when compliance with the various contract and grant requirements is achieved. Usually this occurs at the time the expenditures are made and any contract or grant matching requirements are met. Note 3 – Indirect Cost Rate The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Center uses the cost rate as allowed by each applicable contract or grant. Revenue Recognition: Contract and grant revenue from governmental agencies and other grantors are recognized when compliance with the various contract and grant requirements is achieved. Usually this occurs at the time the expenditures are made and any contract or grant matching requirements are met.

Title: Note 3 - Indirect Cost Rate Accounting Policies: Note 1 – Basis of Presentation The accompanying schedule of expenditures of Federal awards (the “Schedule”) includes the Federal award activity of Bastrop County Women’s Shelter, Inc. dba Family Crisis Center (the “Center”) under programs of the Federal government for the fiscal year ended September 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 the Center, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Center. Note 2 – Summary of Significant Accounting Policies Basis of Presentation 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. Revenue Recognition Contract and grant revenue from governmental agencies and other grantors are recognized when compliance with the various contract and grant requirements is achieved. Usually this occurs at the time the expenditures are made and any contract or grant matching requirements are met. Note 3 – Indirect Cost Rate The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Center uses the cost rate as allowed by each applicable contract or grant. The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.