Audit 326841

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, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Center for Victims did not elect to use the DeMinimus rate for indirect costs. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Center for Victims under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of U.S. 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Center for Victims, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Center for Victims.