Notes to SEFA
Title: Non-Cash Assistance, Insurance, and Loans
Accounting Policies: The schedule of expenditures of federal awards includes the federal award activity of The Willow Domestic Violence
Center (the Center) under programs of the federal 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 (CFR)
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 the Center, it is
not intended to and does not present the statements of financial position, statement of activities, or cash flows of
the Center.
Expenditures reported on the schedule are reported on the accrual basis of accounting, modified to include
capitalized assets and to exclude depreciation expense. Such expenditures are recognized following the cost
principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule
represent adjustments or credits made in the normal course of business to amounts reported as expenditures in
prior years.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate provisioned by the Uniform Guidance
Section 414, for reporting costs charged to federal award programs.
The Center did not receive or expend any Federal awards in the form of noncash assistance, insurance, loans, or
loan guarantees.
Title: Subrecipients
Accounting Policies: The schedule of expenditures of federal awards includes the federal award activity of The Willow Domestic Violence
Center (the Center) under programs of the federal 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 (CFR)
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 the Center, it is
not intended to and does not present the statements of financial position, statement of activities, or cash flows of
the Center.
Expenditures reported on the schedule are reported on the accrual basis of accounting, modified to include
capitalized assets and to exclude depreciation expense. Such expenditures are recognized following the cost
principles contained in the Uniform Guidance, or other applicable regulatory guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule
represent adjustments or credits made in the normal course of business to amounts reported as expenditures in
prior years.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate provisioned by the Uniform Guidance
Section 414, for reporting costs charged to federal award programs.
The Center did not provide any federally sourced funding or assistance to subrecipient organizations.