Title: SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal award (the Schedule) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter Organization), under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of FederalRegulations 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The information included in the Schedule may not fully agree with other federal awards reports,submitted directly to federal grantor agencies because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only.
Title: FEDERAL CFDA NUMBERS
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal award (the Schedule) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter Organization), under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of FederalRegulations 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The federal CFDA numbers included in this Schedule were determined based on the programname, review of grant contract information, and the OMBs Catalog of Federal Domestic Assistance (CFDA).
Title: RELATIONSHIP TO THE STATEMENT OF ACTIVITIES
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal award (the Schedule) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter Organization), under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of FederalRegulations 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of federal awards in the Schedule of Expenditures of Federal Awards is as follows:Expenses per Statements of Activities and Changes in Net Assets $ 3,571,218Less: Unrestricted Funds Expenditures (Non-Federal) (1,075,154)Depreciation Expense in Federal Programs (168,809)Total Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards $ 2,327,255
Title: PASS-THROUGH AWARDS
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal award (the Schedule) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter Organization), under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of FederalRegulations 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
eSchedule. Under pass-through awards, a sub-recipient is a non-federal entity that receives a subaward from a pass-through entity to carry out part of a federal program but does not include an individual that is a beneficiary of such program. State and local government redistributions of federal awards to the Organization, known as sub-awards, are treated by the Organization as though they were received directly from the federal government. That is, federal awards expended as a sub-recipient are subject to a single audit on the same basis as that of federal awards that are received directly. The Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require the Schedule to include the name of the pass-through entity and identifying number assigned by the pass-through entity for federal awards received as a sub-recipient. Pass-through entity numbers identified in the Schedule as N/AV are not available.
Title: RESTRICTIONS
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal award (the Schedule) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter Organization), under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of FederalRegulations 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Each federal program has its use restrictions. Those restrictions are included in OMBs CFDA
Title: GENERAL OBJECTIVES
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal award (the Schedule) includes the federal awards activity of Hogar Ruth Para Mujeres Maltratadas, Inc., (hereinafter Organization), under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of FederalRegulations 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The federal programs objectives of all federal programs administered by the Organization are:Continuum of Care Program (CFDA No. 14.267)The program is designed to promote community-wide commitment to the goal of endinghomelessness; provide funding for efforts by nonprofit providers, States, and local governments to quickly house homeless individuals and families while minimizing the trauma and dislocation caused to homeless individuals, families, and communities by homelessness; promote access to and effective utilization of mainstream programs by homeless individuals and families, and optimize self-sufficiency among individuals and families experiencing homelessness. Continuum of Care Program funds may be used to pay for the eligible costs used to establish and operate projects under five program components: (i) permanent housing, which includes permanent supportivehousing for persons with disabilities, and rapid rehousing; (ii) transitional housing; (iii) supportive services only; (iv) Homeless Management Information Systems (HMIS), and (v) in some cases, homelessness prevention.Community Development Block Grant Program for Disaster Recovery (CFDA No. 14.218)The Puerto Rico Community Development Block Grant Program for Disaster Recovery (CDBG-DR) is carried out to ensure decent and affordable housing opportunities, provision of services, assistance to the most vulnerable in our communities, the expansion, and preservation of jobs.Funds for this Program come from the United States Department of Housing and Urban Development (HUD) Community Development Disaster Recovery Program to support disaster recovery activities, including reconstruction and housing development. Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, or Sexual Assault (CFDA No. 16.736)To provide transitional housing assistance and related support services to minors, adults, and their dependents who are homeless, or in need of transitional housing or other housing assistance, as a result of a situation of domestic violence, dating violence, sexual assault, or stalking; and for whom emergency shelter services or other crisis intervention services are unavailable or insufficient. Emergency Shelter Grants Program (CFDA No. 14.231)The Emergency Solutions Grants (EGS) Program provides grants to States, metropolitan cities, urban counties, and Territories for (1) the rehabilitation or conversion of buildings for use as an emergency shelter for the homeless, (2) the payment of certain expenses related to operating emergency shelters, (3) essential services related to emergency shelters and street outreach for the homeless, and (4) homelessness prevention and rapid re-housing assistance.Crime Victim Assistance (CFDA No. 16.575)The Office for Victims of Crime provides an annual grant from the Crime Victims Fund to each State and eligible territory for the financial support of services to crime victims by eligible crime victim assistance programs.Violence Against Women Formula Grants (CFDA No. 16.588) To assist States, Indian tribal governments, tribal courts, State and local courts, and units of localgovernment to develop and strengthen effective law enforcement and prosecution strategies to combat violent crimes against women and develop and strengthen victim services in cases involving crimes against women. The Program encourages the development and implementation of effective, victim-centered law enforcement, prosecution, and court strategies to address violent crimes against women and the development and enhancement of victim services in cases involving violent crimes against women. Sexual Assault Services Formula Program (CFDA No. 16.017)To increase intervention, advocacy, accompaniment, support services, and related assistance for adult, youth, and child victims of sexual assault; family and household members of such victims; and those collaterally affected by the victimization, except for the perpetrator of such victi