Audit 35142

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Community Violence Intervention Center has not elected to use the 10-percent de minimisindirect cost rate as allowed under the Uniform Guidance. The Organization had an approvedindirect cost rate of 35.54% for the years ended December 31, 2022 and 2021. The accompanying schedule includes the federal award activity of Community ViolenceIntervention Center. 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 operations of Community Violence Intervention Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Violence Intervention Center.