Notes to SEFA
Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of theCenter for Justice & Accountability (CJA) under programs of the federal government for the year ended June 30, 2022. Theinformation in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of CJA, it is not intended to and doesnot present the financial position, changes in net assets, or cash flows of CJA.Note 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance cost principles wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: CJA has elected to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance.