Audit 45918

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying consolidated schedule of expenditures of federal, state and city awards presents the activities in all federal, state and city award programs of Women Against Abuse, Incorporated and Women Against Abuse Legal Center (collectively, the Organization). All financial awards received directly from federal agencies, as well as financial awards passed through other governmental and nonprofit agencies, are presented on the consolidated schedule of expenditures of federal, state and city awards. 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 (Uniform Guidance), and the City of Philadelphia Subrecipient Audit Guide (the Guide). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to, and it does not, present the financial position, change in net assets or cash flows of the Organization. The accompanying consolidated schedule of expenditures of federal, state and city awards is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, 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. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 50000.