Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of Family Violence Law Center (“FVLC”), under programs of the
federal government for the year ended June 30, 2023. 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 FVLC, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of FVLC.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. FVLC uses de minimis 10% on all but two federal grants. Use of de minimis on nonfederal
grants varies with funder.
Payments made to sub-recipients for the year ended June 30, 2023 consisted of the following:
FAL # Amount
Youth Alive! – DVP N/A $ 525,182
Building Futures with Women and Children – EHV N/A 312,949
Bay Area Women Against Rape – DVP 24 Hour Hotline N/A 187,634
Justice at Last – DVP Legal N/A 149,555
Bay Area Legal Aid – DVP Legal N/A 124,930
SAVE – EHV N/A 120,186
Mujeres Unidas y Activas – DVP Therapy N/A 120,000
Bay Area Women Against Rape – DVP Therapy N/A 103,219
Centro Legal de la Raza – Cal OES 16.575 99,672
Immigration Institute of the Bay Area – Collaborative 93.558 70,000
Tri-Valley Haven – Collaborative 93.558 70,000
A Safe Place – Collaborative 93.558 70,000
SAVE – Collaborative 93.558 70,000
Building Futures with Women and Children 93.558 70,000
Ruby’s Place 93.558 70,000
Bay Area Women Against Rape – DVP ER Relocation N/A 64,990
Progressive Transitions – DVP Mobile Advocacy N/A 63,159
Centro Legal de la Raza – LAV 16.524 58,554
Women’s Daytime Drop-In Center – EHV N/A 33,720 Building Futures with Women and Children - SL DV N/A 22,408
Ruby's Place – EHV N/A 14,625
Alameda County Family Justice Center-LAV 16.524 11,945
Bay Area Women Against Rape-LAV 16.524 11,658
Alameda County Family Justice Center - CalOES Legal 16.575 7,014
Legal Access Alameda- EAF N/A 6,000
SAVE – SLDV N/A 5,085
$2,462,485
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of Family Violence Law Center (“FVLC”), under programs of the
federal government for the year ended June 30, 2023. 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 FVLC, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of FVLC.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. FVLC uses de minimis 10% on all but two federal grants. Use of de minimis on nonfederal
grants varies with funder.
FVLC did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2023 that require to be disclosed in the Schedule as of June 30, 2023.