Audit 319862

Title: 3. Subrecipients Accounting Policies: The schedule of expenditures of federal awards includes the current year federal grant activity of Family Violence Center, Inc., DBA, Harmony House (the Center) and is presented on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded when both measurable and available. Expenditures under the accrual basis of accounting are recorded when the liability is incurred. 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). All federal money, both directly received and that passed through other agencies, is included in the schedule. Other amounts presented in this schedule as expenditures may differ from amounts presented in, or used in the preparation of, the basic financial statements, although such differences are not material. De Minimis Rate Used: N Rate Explanation: The Center has elected not to use the 10% de minimis cost rate. The Center did not provide federal awards to subrecipients during the year ended December 31, 2023.

Title: 4. Subsequent events Accounting Policies: The schedule of expenditures of federal awards includes the current year federal grant activity of Family Violence Center, Inc., DBA, Harmony House (the Center) and is presented on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded when both measurable and available. Expenditures under the accrual basis of accounting are recorded when the liability is incurred. 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). All federal money, both directly received and that passed through other agencies, is included in the schedule. Other amounts presented in this schedule as expenditures may differ from amounts presented in, or used in the preparation of, the basic financial statements, although such differences are not material. De Minimis Rate Used: N Rate Explanation: The Center has elected not to use the 10% de minimis cost rate. In preparing the schedule of expenditures of federal awards, the Center has evaluated events and transactions for potential disclosure through August 19, 2024, the date the schedule was available to be issued.