Audit 357257

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Victim/Witness Assistance Program did not elect to use the 15% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: NOTE 3 – DE MINIMUS RATE FOR INDIRECT COSTS The Victim/Witness Assistance Program did not elect to use the de minimus rate for indirect costs. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Victim/Witness Assistance Program under programs of the federal government 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of Victim/Witness Assistance Program, it is not intended to and does not present the assets, liabilities, or changes in net assets of Victim/Witness Assistance Program.

Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Victim/Witness Assistance Program did not elect to use the 15% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: NOTE 3 – DE MINIMUS RATE FOR INDIRECT COSTS The Victim/Witness Assistance Program did not elect to use the de minimus rate for indirect costs. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Victim/Witness Assistance Program did not elect to use the 15% de minimis indirect cost rate.

Title: NOTE 3 – DE MINIMUS RATE FOR INDIRECT COSTS Accounting Policies: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Victim/Witness Assistance Program did not elect to use the 15% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: NOTE 3 – DE MINIMUS RATE FOR INDIRECT COSTS The Victim/Witness Assistance Program did not elect to use the de minimus rate for indirect costs. The Victim/Witness Assistance Program did not elect to use the de minimus rate for indirect costs.