Notes to SEFA
Title: NOTE 2 - RECONCILIATION OF REVENUE REPORTED IN THE FINANCIAL STATEMENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grantactivity of Council on Domestic Violence and Sexual Assault under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presented inaccordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) 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 ofCouncil on Domestic Violence and Sexual Assault, it is not intended to and does not present thefinancial position or changes in net position of Council on Domestic Violence and Sexual Assault.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negativeamounts (if any) shown on the Schedule represent adjustments or credit made in the normal course ofbusiness to amounts reported as expenditures.The Council on Domestic Violence and Sexual Assault has elected to use the 10 percent de minimusindirect cost rate to recover costs as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Total federal expenditures per Schedule of Expenditures ofFederal Awards $ 1,400,765Add:State funded portion of SANE E20221172-00 202,836State funded portion of DV E20221609-00 5,320State funded portion of TANF-DVES E20223626-00 26,020State funded portion of SACS E20220940-00 61,102State funded portion of TANF-DVCS E20223495-00 25,250State funded portion of TANF-TSH E20221534-00 25,399Less:Emergency Food and Shelter Program payback for the prioryear disallowed expenditures 1,000Revenues per financial statements - federal sources $ 1,745,692