Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of PresentationThe 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 thefederal government for the year ended June 30, 2022. The Schedule is presented in accordance withrequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of La Casa, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of La Casa.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowed or limited as to reimbursement. LaCasa 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 ListingNumber (FAL) as of June 30, 2022: Domestic Violence Housing First Program ........FAL 16.575 $ 82,681 Domestic Violence Housing First Program ........FAL 16.575 79,256 Domestic Violence Housing First Program ........FAL 16.575 15,022 DV Intervention & Consultation Servicesfor Families Involved with or referred toFamily & Children Services ...................................FAL 93.558 30,106 Total $207,065
Title: Other Information
Accounting Policies: Basis of PresentationThe 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 thefederal government for the year ended June 30, 2022. The Schedule is presented in accordance withrequirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of La Casa, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of La Casa.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowed or limited as to reimbursement. LaCasa 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 theyear ended June 30, 2022.