Audit 343826

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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. National Organization for Victim Advocacy, Inc. is currently using an internally developed method to allocate indirect costs as allowed under the Uniform Guidance and does not use the 10% de Minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: National Organization for Victim Advocacy, Inc. is currently using an internally developed method to allocate indirect costs as allowed under the Uniform Guidance and does not use the 10% de Minimis indirect cost rate. The schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of National Organization for Victim Advocacy, Inc. under programs of the federal government for the year ended September 30, 2024. The information in 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 National Organization for Victim Advocacy, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of National Organization for Victim Advocacy, Inc. Pass-through entity identifying numbers are presented where available.