Audit 317459

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in 2CRF Section 200.502 wherein certain types of expenditures are not allowed or limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards (the schedule) includes the federal and state activity of Hill Country Crisis Council, Inc. under programs of the federal and state government for the year ended August 31, 2023. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements (Uniform Guidance) and the Texas Grant Management Standards. Because the schedule presents only a selected portion of the operations of Hill Country Crisis Council, Inc., it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Hill Country Crisis Council, Inc. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. All of Hill Country Crisis Council, lnc.'s federal and state awards were in the form of cash assistance. The Hill Country Crisis Council, Inc. had no federal or state funded insurance programs or loan guarantees during the year ended August 31, 2023. Hill Country Council, Inc. does not have an indirect cost reimbursement rate.

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in 2CRF Section 200.502 wherein certain types of expenditures are not allowed or limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Expenditures reported on the schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in 2CRF Section 200.502 wherein certain types of expenditures are not allowed or limited as to reimbursement.