Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activities of Sexual Assault Prevention and Response Services under the 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 the 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 Sexual Assault
Prevention and Response Services, it is not intended to and does not present the financial position,
changes in net assets or cash flows of Sexual Assault Prevention and Response Services.
De Minimis Rate Used: N
Rate Explanation: Sexual Assault Prevention and Response Services has not elected to use the 10% 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
activities of Sexual Assault Prevention and Response Services under the 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 the 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 Sexual Assault
Prevention and Response Services, it is not intended to and does not present the financial position,
changes in net assets or cash flows of Sexual Assault Prevention and Response Services.
Title: Note 2 - Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activities of Sexual Assault Prevention and Response Services under the 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 the 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 Sexual Assault
Prevention and Response Services, it is not intended to and does not present the financial position,
changes in net assets or cash flows of Sexual Assault Prevention and Response Services.
De Minimis Rate Used: N
Rate Explanation: Sexual Assault Prevention and Response Services has not elected to use the 10% de minimis indirect cost
rate as allowed under the Uniform Guidance.
Expenditures 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.
Title: Note 3 - Subrecipient Agreements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activities of Sexual Assault Prevention and Response Services under the 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 the 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 Sexual Assault
Prevention and Response Services, it is not intended to and does not present the financial position,
changes in net assets or cash flows of Sexual Assault Prevention and Response Services.
De Minimis Rate Used: N
Rate Explanation: Sexual Assault Prevention and Response Services has not elected to use the 10% de minimis indirect cost
rate as allowed under the Uniform Guidance.
The organization does not have subrecipients
Title: Note 4 - Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activities of Sexual Assault Prevention and Response Services under the 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 the 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 Sexual Assault
Prevention and Response Services, it is not intended to and does not present the financial position,
changes in net assets or cash flows of Sexual Assault Prevention and Response Services.
De Minimis Rate Used: N
Rate Explanation: Sexual Assault Prevention and Response Services has not elected to use the 10% de minimis indirect cost
rate as allowed under the Uniform Guidance.
Sexual Assault Prevention and Response Services has not elected to use the 10% de minimis indirect cost
rate as allowed under the Uniform Guidance.