Audit 53784

Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of federal government for the year ended June 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 Organizations operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.Note 2. Summary of Significant Accounting Policies(1) Expenditures in the Schedule are reported on the 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.(2) Pass-through entity identifying numbers are presented where available.Note 3. Indirect Cost RateThe Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.