Audit 3199

Title: Basis of Presentation Accounting Policies: 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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The ROSE Advocates, Inc.’s summary of significant accounting policies is presented in Note 1 in the Organization’s basic financial statements De Minimis Rate Used: Y Rate Explanation: ROSE Advocates, Inc. has not elected to use the 10 percent de-minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of ROSE Advocates, Inc. under 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 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 ROSE Advocates, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of ROSE Advocates, Inc.