Audit 4804

Title: Assistance Listing Numbers Accounting Policies: The  accompanying  Schedule  of  Expenditures  of  Federal  Awards  (Schedule)  includes  the  federal  grant  activity of Tucson Centers for Women and Children, Inc. dba Emerge Center Against Domestic Abuse under programs of the federal government for the year ended June 30, 2023. The information in the 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  Emerge, it is not intended to and does not present the financial position, changes in net position or cash flows of the Emerge. Expenditures reported on the Schedule are reported on the full accrual basis of accounting.   Such  expenditures  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. Any  negative  amounts  shown  on  the  Schedule  represent  adjustments  or  credits  made  in  the  normal  course of business to amounts reported as expenditures in prior years. Pass‐through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee did used the de minimis indirect cost rate. The program titles and Assistance Listing numbers were obtained from the federal or pass‐through grantor or through sam.gov. If the three‐digit Assistance Listing extension is unknown, there is a U followed by a two‐digit number in the Assistance Listing extension to identify one or more Federal award lines from that program. The first Federal program with an unknown three‐digit extension is indicated with U01 for all award lines associated with that program, the second is U02, etc.