Title: NOTE 3 PASS-THROUGH AWARDS
Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported in the accompanying Schedule are presented using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 INDIRECT COST RATEThe State Bar has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance Section 2 CFR 200.414.
The State Bar receives federal award from pass-through agencies. The total amount of such pass-through awards is included on the Schedule of Federal Awards.
Title: NOTE 1 BASIS OF PRESENTATION
Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported in the accompanying Schedule are presented using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 INDIRECT COST RATEThe State Bar has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance Section 2 CFR 200.414.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the State Bar of California (State Bar) under programs of the federal government for the year ended December 31, 2022. The information in 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 State Bar, it is not intended to and does not present the financial position, changes in net position, or cash flows of the State Bar.
Title: NOTE 5 PASS-THROUGH TO SUBRECIPIENTS
Accounting Policies: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported in the accompanying Schedule are presented using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: NOTE 4 INDIRECT COST RATEThe State Bar has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance Section 2 CFR 200.414.
The State Bar provided the following federal awards to subrecipients during the year ended December 31, 2022.NameAssistance Listing AmountNumberCalifornia Advocates for Nursing Home Reform21.026$ 150,000California Rural Legal Assistance, Inc.21.026633,333Housing and Economic Rights Advocates21.026666,667Legal Access Alameda21.026233,333Legal Aid of Sonoma County21.026266,667Legal Aid Society of San Bernardino21.026266,667Legal Aid Society of San Diego21.026266,667Legal Assistance to the Elderly21.026300,000National Housing Law Project21.026250,000Public Counsel21.026396,667Senior Advocacy Network21.026250,000 $ 3,680,001NOTE 5 PASS-THROUGH TO SUBRECIPIENTS (Continued)NameAssistance Listing AmountNumberAffordable Housing Advocates21.027 $ 50,000Aids Legal Referral Panel21.02750,000Alameda County Homeless Action Center21.02793,755Alliance for Children's Rights21.027323,254Asian Americans Advancing Justice - Los Angeles21.027487,231Asian Pacific Islander Legal Outreach21.02763,025Bay Area Legal Aid21.027631,717Bet Tzedek Legal Services21.027637,797California Advocates for Nursing Home Reform21.027147,348California Indian Legal Services21.027427,366California Rural Legal Assistance Foundation21.027147,348California Rural Legal Assistance, Inc.21.0271,881,566California Women's Law Center21.027147,348Central California Legal Services21.027871,253Centro Legal de la Raza21.027179,707Child Care Law Center21.027147,348Coalition of California Welfare Rights Organizations21.027147,348Community Legal Aid SoCal21.027874,806Community Legal Services in East Palo Alto21.027138,517Contra Costa Senior Legal Services21.02750,000Disability Rights California21.0272,132,929Disability Rights Education and Defense Fund21.027147,348Disability Rights Legal Center21.027188,236Elder Law & Advocacy21.027108,375Eviction Defense Collaborative21.027391,667Family Violence Appellate Project21.027147,348Family Violence Law Center21.02750,000Greater Bakersfield Legal Assistance21.027353,018Harriett Buhai Center for Family Law21.027134,018Housing and Economic Rights Advocates21.027416,667Immigrant Legal Resource Center21.027110,000Inland Counties Legal Services21.0271,718,309Inner City Law Center21.027870,330Justice & Diversity Center of the Bar Association of San Francisco21.02795,113Justice in Aging21.027347,348LACBA Counsel for Justice21.02758,987Law Foundation of Silicon Valley21.027199,349Lawyers' Committee for Civil Rights21.027189,748Legal Access Alameda21.02750,000Legal Aid at Work21.027564,410Legal Aid Foundation of Los Angeles21.0271,097,527Legal Aid Foundation of Santa Barbara County21.02769,828Legal Aid of Marin21.027$ 170,000Legal Aid of Sonoma County21.027393,796Legal Aid Society of San Bernardino21.027472,851Legal Aid Society of San Diego21.027575,927Legal Aid Society of San Mateo County21.02757,859Legal Assistance for Seniors21.02750,000Legal Assistance to the Elderly21.02750,000Legal Services for Children21.02750,000Legal Services for Seniors21.02776,756Legal Services of Northern California21.027870,793Los Angeles Center for Law and Justice21.027283,333McGeorge Community Legal Services21.02785,586Mental Health Advocacy Services21.02750,000National Center for Youth Law21.027147,348National Housing Law Project21.027314,015Neighborhood Legal Services21.0271,034,918OneJustice21.027347,348Public Advocates Inc.21.027241,619Public Counsel21.0271,233,440Public Interest Law Project21.027147,348Public Law Center21.027772,967Riverside Legal Aid21.027154,633San Diego Volunteer Lawyer Program21.027179,239San Luis Obispo Legal Assistance Foundation21.027241,667Santa Clara County Asian Law Alliance21.02752,105Senior Adults Legal Assistance21.02750,000Senior Advocacy Network21.02750