Audit 315542

FY End
2023-12-31
Total Expended
$1.06M
Findings
0
Programs
8
Organization: Victim Assistance Program, Inc. (OH)
Year: 2023 Accepted: 2024-07-22

Organization Exclusion Status:

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Contacts

Name Title Type
GTJLVCXK4NF5 Leanne Graham Auditee
3303760040 Kevin Crum Auditor
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Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNT. 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: Y Rate Explanation: Victim Assistance Program, Inc. has elected to use the ten 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 Victim Assistance Program, Inc. 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 for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Victim Assistance Program, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Victim Assistance Program, Inc.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNT. 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: Y Rate Explanation: Victim Assistance Program, Inc. has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. (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.
Title: CONTINUED Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNT. 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: Y Rate Explanation: Victim Assistance Program, Inc. has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. (2)             Pass-through entity identifying numbers are presented where applicable.
Title: INDIRECT COST RATE Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNT. 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: Y Rate Explanation: Victim Assistance Program, Inc. has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance. Victim Assistance Program, Inc. has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance