Audit 42548

Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Victim/Witness Assistance Program under programs of the federal government for the year ended December 31, 2022. 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. Because the Schedule presents only a selected portion of the operations of Victim/Witness Assistance Program, it is not intended to and does not present the assets, liabilities, or changes in net assets of Victim/Witness Assistance Program.NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Victim/Witness Assistance Program did not elect to use the 10% de minimis indirect cost rate De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.