Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of Advocacy Center for Crime Victims and Children, (the “Center”) for the year ended September 30, 2025. The Center’s reporting entity is defined in the Notes to the Center’s basic financial statements. Federal financial assistance received directly from federal agencies and other agencies are included in the Schedule of Expenditures of Federal Awards.
The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 2 of the financial statements. The information in this schedule is presented in accordance with the requirements of OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
The Center did not elect to apply the de minimis indirect cost rate.