Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting asNorthwest Georgia Family Crisis Center, Inc.s financial statements. Northwest Georgia Family CrisisCenter, Inc. uses the accrual basis of accounting. Expenditures represent only the federally fundedportions of the program. Northwest Georgia Family Crisis Center, Inc.s records should be consultedto determine amounts expended or matched from non-federal sources. Expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures 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.