Audit 43999

Accounting Policies: Note 1 - Basis of presentation - The accompanying schedule of expenditures of federal awards includes the federal grant activity of Crisis Line & Safe House of Central Georgia, Inc. (the Organization) for the year ended December 31, 2022 and is presented on the accrual basis of accounting.The information in the 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. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.Note 2 - Basis of accounting The expenditures for each of the federal financial assistance programs are presented in the Schedule on the accounting basis as presented in the Organizations financial statements. The Organization uses the full accrual basis. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-133, Audits of States, Local Governments, and Non-profit Organizations, or 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Note 3 De minimis indirect cost rate The Organization has elected to use the ten percent de minimis indirect cost rate for the year ended December 31, 2022.Note 4 Non-cash awardsThe Organization did not receive non-cash federal awards during the year ended December 31, 2022. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.