Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of California Rural Legal Assistance Foundation, Inc. (“the Foundation”), under programs of the federal government for the year ended September 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 the Foundation, it is not intended to and does not present the financial position, changes in net assets, or
cash flows of the Foundation.
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 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. The Foundation has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The following list includes payments made to sub-recipients per Federal Assistance Listing (“FAL”) number for the year ended September 30, 2024:
FAL # Amount
International Rescue Committee 93.566 $1,984,939
Council of America- Islamic Relations 93.566 1,767,076
Pangea Legal Services 93.566 926,862
Jewish Family and Community 93.566 592,725
Opening Doors Inc. 93.566 462,479
Afghan American Community Organizations 93.566 307,007
CRLA Inc. 93.566 188,413
University of the Pacific 93.566 70,000
$6,299,501
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of California Rural Legal Assistance Foundation, Inc. (“the Foundation”), under programs of the federal government for the year ended September 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 the Foundation, it is not intended to and does not present the financial position, changes in net assets, or
cash flows of the Foundation.
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 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. The Foundation has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Foundation did not receive federal insurance, loans, or non-cash assistance during the year ended September 30, 2024 that is required to be reported in the Schedule as of September 30, 2024.