Notes to SEFA
Accounting Policies: NOTE 1- GENERAL The supplementary schedule of expenditures of federal awards (Schedule) has been prepared using the cash basis method of accounting. It is drawn primarily from PRWAOs internal accounting records, which are the basis for PRWAOs Statement of Cash Receipts and Disbursements (the Statement).NOTE 2- FEDERAL CFDA NUMBERThe CFDA numbers included in this Schedule are determined based on the program name, review of grant contract information and the Office of Management and Budgets Catalogue of Federal Domestic Assistance. NOTE 3- MAJOR PROGRAMSMajor programs are identified in the Summary of Auditors Results Section in the Schedule of Findings and Questioned Costs.NOTE 4- RELATIONSHIPS TO THE STATEMENTExpenditures included in the Schedule of Expenditures of Federal Awards agree with the amounts included in the accompanying Statement of Cash Receipts and Disbursements.NOTE 5- SUBRECIPIENTSOf the federal expenditures presented in the Schedule, PRWAO provided federal awards to subrecipient as follows:CFDA Number Program Name Amount Provided to Subrecipient16.588 Stop violence against women $ 1,729,65216.017 Sexual assault services-formula grant program 506,26616.575 Victim of Crime Act 122,206NOTE 6- INDIRECT COSTThe PRWAO has not elected to use the 10 percent de-minis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.