Audit 329886

Title: Note A Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Child Advocates of Nevada County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of basic financial statements. The Organization did elect to use the ten percent (10%) de minimis indirect cost rate. De Minimis Rate Used: Y Rate Explanation: The Organization did elect to use the 10% de minimis indirect cost rate The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Child Advocates of Nevada County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of basic financial statements. The Organization did elect to use the ten percent (10%) de minimis indirect cost rate.