Title: Basis of Presentation
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Program for Torture Victims, under the programs of the federal government
for the year ended September 30, 2023. The 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). Because the Schedule presents
only a selected portion of the operations of Program for Torture Victims, it is not intended to and
does not present the financial position, changes in net assets, or cash flows of Program for Torture
Victims.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement.
Program for Torture Victims has elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Program for Torture Victims, under the programs of the federal government
for the year ended September 30, 2023. The 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). Because the Schedule presents
only a selected portion of the operations of Program for Torture Victims, it is not intended to and
does not present the financial position, changes in net assets, or cash flows of Program for Torture
Victims.
Title: Basis of Accounting
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Program for Torture Victims, under the programs of the federal government
for the year ended September 30, 2023. The 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). Because the Schedule presents
only a selected portion of the operations of Program for Torture Victims, it is not intended to and
does not present the financial position, changes in net assets, or cash flows of Program for Torture
Victims.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement.
Program for Torture Victims has elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement.
Program for Torture Victims has elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Program for Torture Victims, under the programs of the federal government
for the year ended September 30, 2023. The 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). Because the Schedule presents
only a selected portion of the operations of Program for Torture Victims, it is not intended to and
does not present the financial position, changes in net assets, or cash flows of Program for Torture
Victims.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement.
Program for Torture Victims has elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
For the year ended September 30, 2023, Program for Torture Victims provided federal awards to
sub-recipients as follows:
FAL # Amount
Public Law Center 93.604 $109,450
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Program for Torture Victims, under the programs of the federal government
for the year ended September 30, 2023. The 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). Because the Schedule presents
only a selected portion of the operations of Program for Torture Victims, it is not intended to and
does not present the financial position, changes in net assets, or cash flows of Program for Torture
Victims.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement.
Program for Torture Victims has elected to use the 10 percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Program for Torture Victims did not receive federal insurance, loans, or non-cash assistance during
the year ended September 30, 2023 that is required to be reported in the Schedule.