Notes to SEFA
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 OMB Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Monterey County Rape Crisis Center has elected to not use the 10% de minimis indirect cost rate.
This schedule of expenditures of federal and related state awards includes the federal and related state awards grant activity of Monterey County Rape Crisis Center under programs of the federal and state government for the year ended June 30, 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). Because the schedule presents only a selected portion of the operations of Monterey County Rape Crisis Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Monterey County Rape Crisis Center.
Title: Definitions and Additional Information
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 OMB Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Monterey County Rape Crisis Center has elected to not use the 10% de minimis indirect cost rate.
VOCA = Victims of Crime Act See page 13 for additional information