Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activities of Ohio Domestic Violence Network and is presented on the accrual basis of accounting. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Ohio Domestic Violence Network under programs of the federal government for the year ended September 30, 2025. The information on this Schedule is prepared 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 Ohio Domestic Violence Network, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ohio Domestic Violence Network.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures may or may not be allowable or are limited as to reimbursement. Ohio Domestic Violence Network has elected to use the de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.
Ohio Domestic Violence Network received federal funding with the following matching requirements for the fiscal year ended September 30, 2025: Federal Assistance Matching Listing Number Requirement 14.267 $ 433,968 16.738 6,195 93.671 15,022 $ 455,185 All matching requirements were achieved through a combination of cash and noncash in-kind match. Cash matches include donations, and state and federal funds allowable for matching of another federal program. Noncash in-kind match includes volunteer time of attorneys. For federal awards that did not end before the balance sheet date but ended before the report date, management has stated that all matching requirements were met during the grant award period.