Notes to SEFA
Title: Non-cash Assistance
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) 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: The organization did not use the 10 percent de minimis indirect cost rate.
none
Title: Federal Loans or Loan Guarantees
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) 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: The organization did not use the 10 percent de minimis indirect cost rate.
none
Title: Payments to Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) 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: The organization did not use the 10 percent de minimis indirect cost rate.
Of the federal expenditures presented in the SEFA, New Mexico Legal Aid provided no federal awards to any subrecipients for the year ended December 31, 2024.
Title: Assistance Listing Numbers/ Pass-Through Grantor Numbers
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) 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: The organization did not use the 10 percent de minimis indirect cost rate.
Federal granting agencies or their pass-through agencies are responsible for providing New Mexico Legal Aid with the Assistance Listing (AL) number for each grantor contract. In cases where a federal granting agency did not provide the AL number, other identifying numbers are presented on the SEFA, 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 SEFA.