Notes to SEFA
Title: Basis of Presentation
Accounting Policies: This schedule of federal awards includes the federal program activity of Woment and Children First, The Center Against Family Violence and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles containted in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Women and Children First, The Center Against Family Violence allocates 100% of their costs directly, and therefore does not use an indirect cost rate under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Women and Children First, Then Center Against Family Violence under programs of the federal governments 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 Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Women and Children First, the Center Against Family Violence, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: Federal Awards Passed Through to Subrecipients
Accounting Policies: This schedule of federal awards includes the federal program activity of Woment and Children First, The Center Against Family Violence and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles containted in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Women and Children First, The Center Against Family Violence allocates 100% of their costs directly, and therefore does not use an indirect cost rate under the Uniform Guidance.
No federal financial assistance has been provided to a subrecipient.
Title: Other
Accounting Policies: This schedule of federal awards includes the federal program activity of Woment and Children First, The Center Against Family Violence and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles containted in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Women and Children First, The Center Against Family Violence allocates 100% of their costs directly, and therefore does not use an indirect cost rate under the Uniform Guidance.
The Center received Coronavirus State and Fiscal Recovery Funds from the Arkansas Department of Finance and Administration under a beneficiary agreement. Per the compliance supplement for this program, organizations viewed as beneficiaries are not subject to audit pursuant to the Single Audit Act and 2 CFR Part 200, Subpart F. Therefore, the amount shown above should not be considered in arriving at total federal awards expended for Single Audit purposes.