Audit 332016

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Community Beyond Violence 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Auditee used the 10% de minimis cost rate The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Community Beyond Violence 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of basic financial statements.

Title: Purchases Using Charge Accounts or Creidt Lines Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Community Beyond Violence 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Auditee used the 10% de minimis cost rate Although the Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting, expenses paid for by a line of credit or charge account are not reimbursable/billable until the line of credit or charge account is paid. These expenditures are reported as incurred for the financial statement purposes but as paid for the Schedule of Expenditures of Federal Awards.