Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of New Orleans Family Justice Alliance (NOFJA) under programs of the federal government for the year ended December 31, 2025. 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). Because the Schedule presents only a selected portion of the operations of NOFJA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NOFJA.
The accompanying Schedule includes the federal grant activity of NOFJA and is presented on the accrual basis of accounting. Grant revenues are recorded, for financial reporting purposes, when NOFJA has met the qualifications for the respective grants. Costs incurred in programs partially funded by federal grants are applied against federal grant funds to the extent of revenue available when they are properly applied to the grant.
NOFJA has elected not to use the de minimis cost rate covered in §200.414 of the Uniform Guidance.