Notes to SEFA
Title: Non-cash assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of NMLA and is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Costs are allocated based on grant agreements with the individual grantors.
None
Title: Federal loans or loan guarantees
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of NMLA and is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Costs are allocated based on grant agreements with the individual grantors.
None
Title: Payments to subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of NMLA and is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Costs are allocated based on grant agreements with the individual grantors.
New Mexico Legal Aid passed through federal funds to the following organizations for the year ended December 31, 2023: [see table in audit report]
Title: Assistance Listing Numbers/ Pass-Through Grantor Numbers
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of NMLA and is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Costs are allocated based on grant agreements with the individual grantors.
Federal granting agencies or their pass-through agencies are responsible for providing New Mexico Legal Aid with the Assistance Listing (AL) number for each grant or contract. In cases where a federal granting agency did not provide the AL number, other identifying numbers are presented on the schedule of expenditures of federal awards, if available. In addition, for pass-through awards, the pass-through granting agencies are responsible for providing the organization with the AL number as well as pass-through grantor numbers. In cases where the pass-through granting agency did not provide this number to the organization, it is noted as "NA" (not available) on the schedule of expenditures of federal awards.