Notes to SEFA
Title: MATCHING REQUIREMENT
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 Title 2 U.S. Code of Federal Regulations Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may not be allowable or are limited as to reimbursement. Ohio Domestic Violence Network has elected to use the 10-percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. The de minimis is calculated on modified total of direct costs. This line item is used to cover administrative and operating costs within the parameters set in 2 CFR 200.
The Crime Victim Assistance (16.575) has a matching requirement. Ohio Domestic Violence Network obtained the matching funds through noncash in-kind assistance. The total noncash assistance requirement during 2022 was $148,439. The matching requirement was met through the volunteer time of attorneys, primarily. These expenditures are not reported on the Schedule of Federal Expenditures for the year ended September 30, 2022, as they are non-Federal matching funds.
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 Title 2 U.S. Code of Federal Regulations Part 200. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may not be allowable or are limited as to reimbursement. Ohio Domestic Violence Network has elected to use the 10-percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. The de minimis is calculated on modified total of direct costs. This line item is used to cover administrative and operating costs within the parameters set in 2 CFR 200.
The schedule of expenditures of federal awards includes the federal grant activities of Ohio Domestic Violence Network and is presented on the accrual basis of accounting. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Ohio Domestic Violence Network under programs of the federal government for the year ended September 30, 2022. The information on this Schedule is prepared 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). Because the Schedule presents only a selected portion of the operations of Ohio Domestic Violence Network, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ohio Domestic Violence Network.