Notes to SEFA
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 La Casa de Las Madres (“La Casa”), under the programs of the federal government for the year ended June 30, 2024. The Schedule is presented in accordance with 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 La Casa, it is not intended to and does not present the financial position, changes in net assets, or cash flows of La Casa.
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 2CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. La Casa has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The following list includes sub-recipients and expenditure amounts per Federal Assistance Listing (“FAL”) Number as of June 30, 2024:
FAL # Amount
Domestic Violence Housing First Program 16.575 $151,430
Domestic Violence Housing First Program 16.575 148,568
Domestic Violence Housing First Program 16.575 3,431
DV Intervention & Consultation Services
for Families Involved with or referred to
Family & Children Services 93.558 36,317
$339,746
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 La Casa de Las Madres (“La Casa”), under the programs of the federal government for the year ended June 30, 2024. The Schedule is presented in accordance with 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 La Casa, it is not intended to and does not present the financial position, changes in net assets, or cash flows of La Casa.
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 2CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or limited as to reimbursement. La Casa has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
La Casa de Las Madres did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2024.