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 Family Violence Law Center (“FVLC”), under programs of the
federal government for the year ended June 30, 2024. 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: Both
Rate Explanation: FVLC uses de minimis 10% on all but two federal grants. Use of de minimis on nonfederal
grants varies with funder.
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, 2024. 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.
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 Family Violence Law Center (“FVLC”), under programs of the
federal government for the year ended June 30, 2024. 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: Both
Rate Explanation: FVLC uses de minimis 10% on all but two federal grants. Use of de minimis on nonfederal
grants varies with funder.
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.
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 Family Violence Law Center (“FVLC”), under programs of the
federal government for the year ended June 30, 2024. 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: Both
Rate Explanation: 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 per Federal Assistance Listing (“FAL”) number for the year ended
June 30, 2024 consisted of the following: FAL # Amount
Bay Area Women Against Rape – DVP 24 Hour Hotline N/A $ 160,180
Youth Alive! – DVP OUSD N/A 156,102
Justice at Last – DVP Legal N/A 141,778
Bay Area Legal Aid – DVP Legal N/A 118,788
Bay Area Women Against Rape – DVP Therapy N/A 94,117
Mujeres Unidas y Activas – DVP Therapy N/A 83,282
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 $0073,689
Building Futures with Women and Children-SLDV N/A 54,162
Centro Legal de la Raza – Cal OES 16.575 49,923
Bay Area Women Against Rape-LAV 16.524 29,123
Progressive Transitions – DVP Mobile Advocacy N/A 20,420
FAMILY VIOLENCE LAW CENTER
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AND NON-FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2024
10
Centro Legal de la Raza – LAV 16.524 19,884
Tri-Valley Haven – HP4 N/A 15,000
Alameda County Family Justice Center-LAV 16.524 14,733
SAVE – SLDV N/A 10,664
Legal Access Alameda- EAF N/A 6,000
Alameda County Family Justice Center - CalOES Legal 16.575 3,564
Building Futures with Women and Children – HP4 N/A 2,850
Ruby’s Place – HP4 N/A 1,575
SAVE – HP4 N/A 1,560
Marianella Aguirre-HP4 N/A 685
BenStar Consulting N/A 670
Love Never Fails – HP4 N/A 220
Shalom Bayit-HP4 N/A 83
$1,479,052
Title: Other Information
Accounting Policies: 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, 2024. 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: Both
Rate Explanation: 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,
2024 that require to be disclosed in the Schedule as of June 30, 2024.