FAC Explorer

Audit 6206

FY End
2023-08-31
Total Expended
$63.45M
Findings
0
Programs
19
Organization: American Bar Association (IL)
Year: 2023 Accepted: 2023-12-12
Auditor: Grant Thornton LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
93.670 Child Abuse and Neglect Discretionary Activities $3.08M Yes 0
98.001 Usaid Foreign Assistance for Programs Overseas $1.51M - 0
19.801 Office of Global Women's Issues $1.22M Yes 0
19.705 Trans-National Crime $1.09M Yes 0
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $677,509 - 0
19.040 Public Diplomacy Programs $419,583 - 0
19.019 International Programs to Combat Human Trafficking $413,626 - 0
93.659 Adoption Assistance $406,675 - 0
19.701 Global Counterterrorism Programs $366,916 Yes 0
19.221 Iran Assistance Program $271,781 - 0
19.600 Bureau of Near Eastern Affairs $212,993 - 0
16.526 Ovw Technical Assistance Initiative $199,035 - 0
19.704 Counter Narcotics $171,429 - 0
93.747 Elder Abuse Prevention Interventions Program $94,537 - 0
16.757 Judicial Training on Child Maltreatment for Court Personnel Juvenile Justice Programs $62,618 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $34,584 - 0
19.009 Academic Exchange Programs - Undergraduate Programs $15,670 - 0
19.345 International Programs to Support Democracy, Human Rights and Labor $75 Yes 0
19.703 Criminal Justice Systems $70 - 0

Contacts

Name Title Type
D2KUZ2RYLJJ6 Justyna Cox Auditee
3129885440 Moises Sanchez Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - FEDERAL AWARDS Accounting Policies: The schedule of expenditures of federal awards has been prepared on the accrual basis of accounting. Expenditures are recorded for program activities and capital purchases in accordance with the terms of the applicable award. Revenues are recognized to the extent of expenditures incurred in the consolidated financial statements of the ABA. De Minimis Rate Used: N Rate Explanation: The ABA utilizes a negotiated indirect cost rate of 16.25%. The American Bar Association (the ABA) received federal and state funding through grants and contracts with certain federal and state agencies and subawards with various other agencies. The accompanying schedule of expenditures of federal awards includes federal grant activity of the ABA. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. The ABA has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The schedule of expenditures of federal awards has been prepared on the accrual basis of accounting. Expenditures are recorded for program activities and capital purchases in accordance with the terms of the applicable award. Revenues are recognized to the extent of expenditures incurred in the consolidated financial statements of the ABA. De Minimis Rate Used: N Rate Explanation: The ABA utilizes a negotiated indirect cost rate of 16.25%. The schedule of expenditures of federal awards has been prepared on the accrual basis of accounting. Expenditures are recorded for program activities and capital purchases in accordance with the terms of the applicable award. Revenues are recognized to the extent of expenditures incurred in the consolidated financial statements of the ABA.
Title: NOTE C - NON-CASH ASSISTANCE Accounting Policies: The schedule of expenditures of federal awards has been prepared on the accrual basis of accounting. Expenditures are recorded for program activities and capital purchases in accordance with the terms of the applicable award. Revenues are recognized to the extent of expenditures incurred in the consolidated financial statements of the ABA. De Minimis Rate Used: N Rate Explanation: The ABA utilizes a negotiated indirect cost rate of 16.25%. The ABA did not receive any non-cash assistance from federal awards.