Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the federal award activity of Willow Domestic Violence Center of Greater Rochester, Inc. and Affiliate (the Organizations) under programs of the federal government for the year ended March 31, 2025. The information in the 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 the Organizations, it is not intended to and does not present the consolidating financial position, changes in net assets, or cash flows of the Organizations.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organizations have elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.