Notes to SEFA
Title: NOTE 4 – SUBRECIPIENTS:
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state award activity of Center Against Sexual and Domestic Abuse,
Inc. under programs of the federal and state 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 for Federal Awards (Uniform Guidance) and the
State of Wisconsin State Single Audit Guidelines. Because the schedule presents only a selected portion of the operations of Center Against Sexual and Domestic Abuse, Inc., it is
not intended to and does not present the financial position, change in net assets, or cash flows of Center Against Sexual and Domestic Abuse, Inc.
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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Center Against Sexual and Domestic Abuse, Inc. has elected to use the 10% de minimis indirect cost rate as allowed by the Uniform Guidance.
Center Against Sexual and Domestic Abuse, Inc. does not have subrecipient expenditures.