Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual bassis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Safeplace, Inc. has elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant
activity of the Safeplace, Inc. 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 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 Safeplace, Inc., it is not intended to and does not present the financial position,
change in net assets, or cash flows of Safeplace, Inc.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual bassis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Safeplace, Inc. has elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures
are recognized following the cost principle contained in the Uniform Guidance, where certain types of
expenditures are not allowable or are limited as to reimbursement.
Safeplace, Inc. has elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform
Guidance.
Title: SUMMARY OF AUDITOR’S RESULTS
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual bassis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Safeplace, Inc. has elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance.
1. The auditor’s report expresses an unmodified opinion on the financial statements of Safeplace, Inc.
2. No significant deficiencies relating to the audit of the financial statements are reported in the
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards. No material weaknesses are reported.
3. No instances of noncompliance material to the financial statements of Safeplace, Inc., were
disclosed during the audit.
4. No significant deficiencies relating to the audit of the major federal award programs are reported in
the Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control
Over Compliance Required by Uniform Guidance. No material weaknesses are reported.
5. The auditor’s report on compliance for each of the major federal award programs for Safeplace,
Inc. expresses an unmodified opinion on all major federal programs.
6. Our audit disclosed no findings required to be reported under 2 CFR 200.516(a) of the Uniform
Guidance.
7. The programs tested as a major program include:
Crime Victim Assistance ALN No. 16.575
8. The threshold for distinguishing between Types A and B programs was $750,000.
9. Safeplace, Inc. was determined to be a high-risk auditee.
Title: FINDINGS - FINANCIAL STATEMENT AUDIT
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual bassis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Safeplace, Inc. has elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance.
None
Title: FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual bassis of accounting. Such expenditures are recognized following the cost principle contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Safeplace, Inc. has elected to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance.
None