Notes to SEFA
Title: Relationship to Financial Statements
Accounting Policies: GeneralThe accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federalawards programs of Women in Safe Homes, Inc. The information in the SEFA is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federalfinancial assistance received directly from federal agencies is included on the SEFA. WISHs reportingentity is defined in Note 1 to its financial statements.Basis of AccountingExpenditures reported on the SEFA are presented using the accrual basis of accounting, which is describedin Note 2 of Women in Safe Homes, Inc.'s financial statements. Such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain types of expendituresare not allowable or are limited as to reimbursement. Women in Safe Homes, Inc. has elected not to usethe ten percent deminimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Relationship to Financial StatementsThe following is a reconciliation of state revenues reported in Women in Safe Homes, Inc.'s financialstatements to state expenditures reported in the Schedule of Expenditures of Federal Awards:As reported in the Statements of Activities:Federal and State government grants $ 2,512,191AddEmergency Food Assistance Program food donations included in inkindcontributions in the Statements of Activities 54,478LessGrants from the State of Alaska (683,758)Total federal expenditures as reported on the Schedule of Expendituresof Federal Awards $ 1,882,911