Audit 359332

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Program for Aid to Victims of Sexual Assault, Inc. under programs of the federal government for the year ended December 31, 2023. 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 Program for Aid to Victims of Sexual Assault, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Program for Aid to Victims of Sexual Assault, Inc. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Program for Aid to Victims of Sexual Assault, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Program for Aid to Victims of Sexual Assault, Inc. does not have any subrecipients or subrecipient expenditures .