Audit 353395

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 and the Allowable Cost Policy Manual, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: DAIS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (the “Schedule”) includes the federal and state award activity of Domestic Abuse Intervention Services, Inc. under programs of the federal government and state agencies for the year ended December 31, 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), and the State Single Audit Guide. Because the schedule presents only a selected portion of the operations of Domestic Abuse Intervention Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Domestic Abuse Intervention Services, Inc.