Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of Family Violence Law Center (FVLC), under programs of the federal government for the year ended June 30, 2022. 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 FVLC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of FVLC.
De Minimis Rate Used: Both
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. FVLC uses de minimis 10% on all but two federal grants. Use of de minimis on non federal grants varies with funder.
Payments made to sub-recipients for the year ended June 30, 2022 consisted of the following: Centro Legal de la Raza Cal OES FAL 16.575 Amount $102,392 Centro Legal de la Raza - LAV FAL 16.524 Amount $77,569Immigration Institute of the Bay Area FAL 93.558 Amount $70,000Tri-Valley Haven FAL 93.558 Amount $70,000SAVE FAL 93.558 Amount $70,000A Safe Place FAL 93.558 Amount $70,000Rubys Place FAL 93.558 Amount $69,999Building Futures with Women and Children FAL 93.558 Amount $59,439Bay Area Women Against Rape-LAV FAL 16.524 $20,073Legal Access Alameda- EAF FAL N/A Amount $6,000Alameda County Family Justice Center-LAV FAL 16.524 Amount $4,437TOTAL $619,909
Title: Other Information
Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of Family Violence Law Center (FVLC), under programs of the federal government for the year ended June 30, 2022. 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 FVLC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of FVLC.
De Minimis Rate Used: Both
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. FVLC uses de minimis 10% on all but two federal grants. Use of de minimis on non federal grants varies with funder.
FVLC did not receive federal insurance, loans, or non-cash assistance during the year ended June 30,2022 that require to be disclosed in the Schedule as of June 30, 2022.