Audit 346973

Title: SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING Accounting Policies: BASIS OF PRESENTATION-The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “Organization”), 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 the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SUMMARY OF SIGNIFICANT 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The information included in the Schedule may not fully agree with other federal award reports, submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only.

Title: RELATIONSHIP TO THE STATEMENT OF ACTIVITIES Accounting Policies: BASIS OF PRESENTATION-The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “Organization”), 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 the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SUMMARY OF SIGNIFICANT 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of federal awards in the Schedule of Expenditures of Federal Awards is as follows: Expenses per Statements of Activities and Changes in Net Assets $ 3,986,748 Less: Unrestricted Funds Expenditures (Non-Federal) (590,407)Depreciation Expense in Federal Programs (236,613) Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 3,159,728

Title: PASS-THROUGH AWARDS Accounting Policies: BASIS OF PRESENTATION-The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “Organization”), 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 the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SUMMARY OF SIGNIFICANT 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The Organization is a sub-recipient of several state government agencies that are identified in the Schedule. Under pass-through awards, a sub-recipient is a non-federal entity that receives a subaward from a pass-through entity to carry out part of a federal program but does not include an individual who is a beneficiary of such program. State and local government redistributions of federal awards to the Organization, known as sub-awards, are treated by the Organization as though they were received directly from the federal government. That is federal awards expended as a subrecipient are subject to a single audit on the same basis as that of federal awards that are received directly. The Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require the Schedule to include the name of the pass-through entity and identifying number assigned by the pass-through entity for federal awards received as a sub-recipient. Pass-through entity numbers identified in the Schedule as “N/AV” are not available.

Title: GENERAL OBJECTIVES Accounting Policies: BASIS OF PRESENTATION-The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter “Organization”), 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 the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SUMMARY OF SIGNIFICANT 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited to reimbursement De Minimis Rate Used: N Rate Explanation: To charge indirect costs to a federal award, the Organization has not prepared or submitted an indirect cost proposal as permitted by CFR 200.414 of the Uniform Guidance, nor elected the 10% minimis indirect cost rate. The federal programs’ objectives of all federal programs administered by the Organization are: Continuum of Care Program (ALN. 14.267) The program is designed to promote community-wide commitment to the goal of ending homelessness; provide funding for efforts by nonprofit providers, States, and local governments to quickly house homeless individuals and families while minimizing the trauma and dislocation caused to homeless individuals, families, and communities by homelessness; promote access to and effective utilization of mainstream programs by homeless individuals and families, and optimize selfsufficiency among individuals and families experiencing homelessness. Continuum of Care Program funds may be used to pay for the eligible costs used to establish and operate projects under five program components: (i) permanent housing, which includes permanent supportive housing for persons with disabilities, and rapid rehousing; (ii) transitional housing; (iii) supportive services only; (iv) Homeless Management Information Systems (HMIS), and (v) in some cases, homelessness prevention. Community Development Block Grant Program for Disaster Recovery (ALN. 14.218)The Puerto Rico Community Development Block Grant Program for Disaster Recovery (CDBG-DR) is carried out to ensure decent and affordable housing opportunities, provision of services, assistance to the most vulnerable in our communities, and the expansion, and preservation of jobs. Funds for this Program come from the United States Department of Housing and Urban Development (HUD) Community Development Disaster Recovery Program to support disaster recovery activities, including reconstruction and housing development. Emergency Shelter Grants Program (ALN. 14.231)The Emergency Solutions Grants (EGS) Program provides grants to States, metropolitan cities, urban counties, and Territories for (1) the rehabilitation or conversion of buildings for use as an emergency shelter for the homeless, (2) the payment of certain expenses related to operating emergency shelters, (3) essential services related to emergency shelters and street outreach for the homeless, and (4) homelessness prevention and rapid re-housing assistance. Culturally and Linguistically Specific Services Program (ALN. 16.016)To enhance culturally specific services for victims of domestic violence, dating violence, sexual assault, and stalking.Sexual Assault Services Formula Program (ALN. 16.017)To increase intervention, advocacy, accompaniment, support services, and related assistance for adult, youth, and child victims of sexual assault; family and household members of such victims; and those collaterally affected by the victimization, except for the perpetrator of such victimization. Sexual Assault Services Culturally Specific Program (ALN. 16.023) To increase culturally specific intervention, advocacy, accompaniment, support services, and related assistance for adult, youth, and child victims of sexual assault; family and household members of such victims; and those collaterally affected by the victimization, except for the perpetrator of such victimization. Crime Victim Assistance (ALN. 16.575) The Office for Victims of Crime provides an annual grant from the Crime Victims Fund to each State and eligible territory for the financial support of services to crime victims through eligible crime victim assistance programs. Violence Against Women Formula Grants (ALN. 16.588) To assist States, Indian tribal governments, tribal courts, State and local courts, and units of local government to develop and strengthen effective law enforcement and prosecution strategies to combat violent crimes against women and develop and strengthen victim services in cases involving crimes against women. The Program encourages the development and implementation of effective, victim-centered law enforcement, prosecution, and court strategies to address violent crimes against women and the development and enhancement of victim services in cases involving violent crimes against women. Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program (ALN. 16.589) The Program objectives are: (1) to identify, assess, and appropriately respond to child, youth, and adult victims of domestic violence, sexual assault, dating violence, and stalking in rural communities, by encouraging collaboration among— (A) domestic violence, dating violence, sexual assault, and stalking victim service providers; (B) law enforcement agencies; (C) prosecutors; (D) courts; (E) other criminal justice service providers; (F) human and community service providers; (G) educational institutions; and (H) health care providers, including sexual assault forensic examiners; (2) to establish and expand nonprofit, nongovernmental, State, tribal, territorial, and local government victim services in rural communities to child, youth, and adult victims; (3) to increase the safety and well-being of women and children in rural communities, by— (A) dealing directly and immediately with domestic violence, sexual assault, dating violence, and stalking occurring in rural communities; and (B) creating and implementing strategies to increase awareness and prevent domestic violence, sexual assault, dating violence, and stalking; and (4) to develop, expand, implement, and improve the quality of sexual assault forensic medical examination or sexual assault nurse examiner programs. Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services (ALN. 93.671) To assist States and Native American Tribes (including Alaska Native Villages) and Tribal Organizations [Tribes] in efforts to increase public awareness about, and primary and secondary prevention of family violence, domestic violence, and dating violence; and assist States and Tribes in efforts to provide immediate shelter and supportive services for victims of family violence, domestic violence, or dating violence, and their dependents. Family Violence Prevention and Services Act (FVPSA) American Rescue Plan (ARP) Grants to Support Survivors of Sexual Assault Supplemental Funding Program (ALN. 93.497) The purpose of the ARP Grants to Support Survivors of Sexual Assault is to 1) assist with the transition to virtual/remote services for rape crisis centers, sexual assault programs, tribal programs, and culturally specific programs that provide crisis services, support services, and assistance to survivors of sexual assault, and 2) support the increased emergency needs of sexual assault survivors as a result of the COVID-19 public health emergency. Within these parameters, grantees have the flexibility to use the funding to support a range of in-scope activities including counseling, mobile advocacy, telehealth, teletherapy, peer support, temporary housing, rental assistance and nominal relocation expenses, supplies, equipment, and software to assist in carrying out virtual services. Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (ALN. 93.498) The Provider Relief Fund supports eligible healthcare providers in the battle against the COVID-19 pandemic. The purpose is to prevent, prepare for, and respond to coronavirus, domestically or internationally, for necessary expenses to reimburse, through grants or other mechanisms, eligible healthcare providers for healthcare-related expenses or lost revenues that are attributable to coronavirus. Child Care and Development Block Grant, (ALN. 93.575) The Child Care and Development Fund (CCDF) is the primary federal funding source to help certain families with low incomes access child care and to improve the quality of child care for all children. As a block grant, CCDF gives funding to States, Territories, and Tribes to provide child care subsidies primarily through vouchers or certificates to families with low income. In addition, CCDF funds are used to improve the quality of child care for both subsidized and unsubsidized children. CCDF consists of both Discretionary funding authorized by the Child Care and Development Block Grant (CCDBG) Act and Mandatory and Matching funding under the Social Security Act. In addition to the block grants to States, Territories and Tribes, a small portion of the CCDF is used by the Office of Child Care to provide technical assistance to lead agencies on administering the program. A small portion of CCDF is also used for child care research, demonstration and evaluation, and federal administration activities. Family Violence Prevention and Services/State Domestic Violence Coalitions, (ALN. 93.591) The purpose of this program is to provide funding for State Domestic Violence Coalitions (Coalitions): 1) to confirm the federal commitment to reducing domestic violence; 2) to urge states, localities, cities, and the private sector to improve the responses to and the prevention of domestic violence, and encourage stakeholders and service providers to plan toward an integrated service delivery approach that meets the needs of all victims, including those in underserved communities; 3) to provide for technical assistance and training relating to domestic violence programs; and 4) to increase public awareness about and prevention of domestic violence and increase the quality and availability of shelter and supportive services for victims of domestic violence and their dependents. Includes each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, and the Commonwealth of the Northern Mariana Islands. Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) (ALN. 21.027) The purpose of the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) is to provide direct payments to states (defined to include the District of Columbia), US territories (defined to include Puerto Rico, US Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), tribal governments, metropolitan cities, counties, and (through states) non-entitlement units of local government (collectively the “eligible entities”) to: ✓ Respond to the public health emergency, COVID-19, or its negative economic impacts, including assisting households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality. ✓ Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of eligible employers that have eligible workers who are performing essential work, or by providing grants to eligible entities who perform essential work. ✓ Provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year of the state, territory, tribal government, metropolitan city, county, or non-entitlement units of local government. ✓ Make necessary investments in water, sewers, or broadband infrastructure. SUBRECIPIENTS For the year ended June 30, 2024, the Organization did not provide federal awards to any subrecipients.