Audit 346495

Title: GENERAL Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting as described in Note 1 to the Refuge's consolidated financial statements. 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. Most of the federal awards of the Refuge are expenditure-driven grants. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met; grants received in advance are recorded as deferred revenue until earned. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the activity of all federal financial assistance programs of The Center for Women and Children in Crisis, Inc. (the “Refuge”). The reporting entity is defined in Note 1 to the basic consolidated financial statements. All federal awards received directly from federal agencies as well as federal awards passed-through other government agencies are included on the schedule of expenditures of federal awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Refuge, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Refuge.

Title: NON-CASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting as described in Note 1 to the Refuge's consolidated financial statements. 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. Most of the federal awards of the Refuge are expenditure-driven grants. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other grant requirements have been met; grants received in advance are recorded as deferred revenue until earned. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Refuge received no non-cash assistance during the period presented.