Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of Bay Area Legal Aid (BayLegal) under programs of the federal governmentfor the year ended December 31, 2022. The Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of BayLegal, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of BayLegal.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowable or are limited as toreimbursement. BayLegal did not elect to use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.
The following list includes sub-recipients and expenditure amounts, for federal awards only, by theFederal Assistance Listing (FAL) numbers as of December 31, 2022: Community Overcoming Relationship Abuse 16.575 $14,500 Safe-Alternatives to Violent Environment 16.575 11,500 Community Solutions 16.575 7,584 Total $33,584
Title: Other Information
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of Bay Area Legal Aid (BayLegal) under programs of the federal governmentfor the year ended December 31, 2022. The Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of BayLegal, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of BayLegal.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowable or are limited as toreimbursement. BayLegal did not elect to use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.
BayLegal did not receive federal insurance, loans, or non-cash assistance during the year endedDecember 31, 2022.