Audit 363838

Title: NotesToSefa Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. 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. NOTE 2 - BASIS OF ACCOUNTING The SEFA is prepared on the accrual basis of accounting, in all material respects. This basis of accounting is described in the notes to the financial statements. NOTE 3 - OTHER NOTES The period of availability of federal and state grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the project period extended 30 days beyond the project period ending date, in accordance with provisions in Section H, Period of Availability of Federal Funds, Part 3, Uniform Guidance. The Crimes Victims Assistance program allows for a liquidation period of 90 days after the end of the grant period, which was used in compliance considerations. The Organization has elected not to use an indirect cost rate for any Federal program as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A NOTE 1 - BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. 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. NOTE 2 - BASIS OF ACCOUNTING The SEFA is prepared on the accrual basis of accounting, in all material respects. This basis of accounting is described in the notes to the financial statements. NOTE 3 - OTHER NOTES The period of availability of federal and state grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the project period extended 30 days beyond the project period ending date, in accordance with provisions in Section H, Period of Availability of Federal Funds, Part 3, Uniform Guidance. The Crimes Victims Assistance program allows for a liquidation period of 90 days after the end of the grant period, which was used in compliance considerations. The Organization has elected not to use an indirect cost rate for any Federal program as allowed under Uniform Guidance.