Audit 47670

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the "schedule") includes the federal award activity of Family Crisis Centers, Inc. under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 of the organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Family Crisis Centers, Inc. De Minimis Rate Used: N Rate Explanation: Family Crisis Centers, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual 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.

Title: Awards Passed-Through to Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the "schedule") includes the federal award activity of Family Crisis Centers, Inc. under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 of the organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Family Crisis Centers, Inc. De Minimis Rate Used: N Rate Explanation: Family Crisis Centers, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. There were no awards passed through to subrecipients.