Title: Note 1 Basis of Presentation
Accounting Policies: NOTE 1 – BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal grant activity of
the California Partnership to End Domestic Violence (the Partnership) under programs of the federal
government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the Partnership’s operations, it is
not intended to be and does not present the financial position, changes in net position, or cash flows
of the Partnership. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the basic financial statements.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenses are not allowable or are limited as to reimbursement.
The amounts passed through to subrecipients are reported on in this schedule when disbursed in
accordance with 2 CFR §200.502(a), which differs from the accrual basis of accounting used under
generally accepted accounting principles.
NOTE 3 – INDIRECT COSTS
The Partnership elected to use the 10 percent de minimis indirect cost rate as covered in 2 CFR
§200.414.
NOTE 4 – SUBRECIPIENTS
Of the federal expenditures presented in the schedule, the Partnership provided federal awards to
subrecipients as follows:
Assistance
Listing
Program Title Number Amount
Injury Prevention and Control Research and State and Community Based Programs 93.136 $ 160,000
De Minimis Rate Used: Y
Rate Explanation: 0.1
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of
the California Partnership to End Domestic Violence (the Partnership) under programs of the federal
government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the Partnership’s operations, it
is not intended to be and does not present the financial position, changes in net position, or cash
flows of the Partnership. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note 2 Summary of significant accounting policies
Accounting Policies: NOTE 1 – BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal grant activity of
the California Partnership to End Domestic Violence (the Partnership) under programs of the federal
government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the Partnership’s operations, it is
not intended to be and does not present the financial position, changes in net position, or cash flows
of the Partnership. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the basic financial statements.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenses are not allowable or are limited as to reimbursement.
The amounts passed through to subrecipients are reported on in this schedule when disbursed in
accordance with 2 CFR §200.502(a), which differs from the accrual basis of accounting used under
generally accepted accounting principles.
NOTE 3 – INDIRECT COSTS
The Partnership elected to use the 10 percent de minimis indirect cost rate as covered in 2 CFR
§200.414.
NOTE 4 – SUBRECIPIENTS
Of the federal expenditures presented in the schedule, the Partnership provided federal awards to
subrecipients as follows:
Assistance
Listing
Program Title Number Amount
Injury Prevention and Control Research and State and Community Based Programs 93.136 $ 160,000
De Minimis Rate Used: Y
Rate Explanation: 0.1
Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses
are recognized following the cost principles contained in the Uniform Guidance, wherein certain
types of expenses are not allowable or are limited as to reimbursement.
The amounts passed through to subrecipients are reported on in this schedule when disbursed in
accordance with 2 CFR §200.502(a), which differs from the accrual basis of accounting used under
generally accepted accounting principles.
Title: Note 3 Indirect Costs
Accounting Policies: NOTE 1 – BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal grant activity of
the California Partnership to End Domestic Violence (the Partnership) under programs of the federal
government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the Partnership’s operations, it is
not intended to be and does not present the financial position, changes in net position, or cash flows
of the Partnership. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the basic financial statements.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenses are not allowable or are limited as to reimbursement.
The amounts passed through to subrecipients are reported on in this schedule when disbursed in
accordance with 2 CFR §200.502(a), which differs from the accrual basis of accounting used under
generally accepted accounting principles.
NOTE 3 – INDIRECT COSTS
The Partnership elected to use the 10 percent de minimis indirect cost rate as covered in 2 CFR
§200.414.
NOTE 4 – SUBRECIPIENTS
Of the federal expenditures presented in the schedule, the Partnership provided federal awards to
subrecipients as follows:
Assistance
Listing
Program Title Number Amount
Injury Prevention and Control Research and State and Community Based Programs 93.136 $ 160,000
De Minimis Rate Used: Y
Rate Explanation: 0.1
The Partnership elected to use the 10 percent de minimis indirect cost rate as covered in 2 CFR
§200.414.
Title: Note 4 Subrecipients
Accounting Policies: NOTE 1 – BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards includes the federal grant activity of
the California Partnership to End Domestic Violence (the Partnership) under programs of the federal
government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the Partnership’s operations, it is
not intended to be and does not present the financial position, changes in net position, or cash flows
of the Partnership. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the basic financial statements.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenses are not allowable or are limited as to reimbursement.
The amounts passed through to subrecipients are reported on in this schedule when disbursed in
accordance with 2 CFR §200.502(a), which differs from the accrual basis of accounting used under
generally accepted accounting principles.
NOTE 3 – INDIRECT COSTS
The Partnership elected to use the 10 percent de minimis indirect cost rate as covered in 2 CFR
§200.414.
NOTE 4 – SUBRECIPIENTS
Of the federal expenditures presented in the schedule, the Partnership provided federal awards to
subrecipients as follows:
Assistance
Listing
Program Title Number Amount
Injury Prevention and Control Research and State and Community Based Programs 93.136 $ 160,000
De Minimis Rate Used: Y
Rate Explanation: 0.1
Of the federal expenditures presented in the schedule, the Partnership provided federal awards to
subrecipients as follows:
Assistance
Listing
Program Title Number Amount
Injury Prevention and Control Research and State and
Community Based Programs 93.136 $ 157,358