Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of La Casa de Las Madres (“La Casa”), under the programs of the
federal government for the year ended June 30, 2023. The Schedule is presented in accordance with
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 La Casa, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of La Casa.
De Minimis Rate Used: Y
Rate Explanation: La Casa has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of La Casa de Las Madres (“La Casa”), under the programs of the
federal government for the year ended June 30, 2023. The Schedule is presented in accordance with
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 La Casa, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of La Casa.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of La Casa de Las Madres (“La Casa”), under the programs of the
federal government for the year ended June 30, 2023. The Schedule is presented in accordance with
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 La Casa, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of La Casa.
De Minimis Rate Used: Y
Rate Explanation: La Casa has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. La
Casa has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of La Casa de Las Madres (“La Casa”), under the programs of the
federal government for the year ended June 30, 2023. The Schedule is presented in accordance with
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 La Casa, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of La Casa.
De Minimis Rate Used: Y
Rate Explanation: La Casa has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The following list includes sub-recipients and expenditure amounts per Federal Assistance Listing
Number (“FAL”) as of June 30, 2023:
Domestic Violence Housing First Program ........FAL 16.575 $ 74,584
Domestic Violence Housing First Program ........FAL 16.575 16,717
Domestic Violence Housing First Program ........FAL 16.575 13,428
Domestic Violence Housing First Program ........FAL 16.575 40,429
DV Intervention & Consultation Services
for Families Involved with or referred to
Family & Children Services ...................................FAL 93.558 40,557
$185,715
Title: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of La Casa de Las Madres (“La Casa”), under the programs of the
federal government for the year ended June 30, 2023. The Schedule is presented in accordance with
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 La Casa, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of La Casa.
De Minimis Rate Used: Y
Rate Explanation: La Casa has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
La Casa de Las Madres did not receive federal insurance, loans, or non-cash assistance during the
year ended June 30, 2023.