Audit 358131

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The financial statements report certain categories of expenses that are attributed to more than one program or supporting function. Most operating costs are allocated by management using estimates of time and effort based on historical data combined with their knowledge of current year activities. All other expenses consist of direct costs. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Crisis Intervention and Advocacy Center under programs of the federal government for the year ended June 30, 2023. 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 Crisis Intervention and Advocacy Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Crisis Intervention and Advocacy Center.