Notes to SEFA
Accounting Policies: NOTE 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of Care Lodge Domestic Violence Shelter, Inc. 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 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because this schedule presents only a selected portion of the operations of Care Lodge Domestic Violence Shelter, Inc., it is not intended to, and does not, present the financial position, changes in net position, or cash flows of Domestic Violence Shelter, Inc.NOTE 2: Summary of Significant Accounting PoliciesExpenditures reported on the Schedule of Expenditures are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in OMB Circular A-122, Cost Principles for Non-Profit Organizations, or 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 to reimbursement.Note 3: Indirect CostCare Lodge has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.