Title: Note 3. Insurance, Sub Recipients, Loans, Loan Guarantees or Non-cash Commo
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Prairie State Legal Services, Inc. under programs of the federal government for the year ended December 31, 2022. Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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). 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. Where permitted, Prairie State Legal Services, Inc. has elected to use the 10% de minimis indirect cost rate. Because the Schedule presents only a selected portion of the operations of Prairie State Legal Services, Inc., it is not intended to and does not present the financial position, change in net assets, or cash flows of Prairie State Legal Services, Inc.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
None of the Federal Awards expended for the year ended December 31, 2022 were insurance, loans, loan guarantees, or non-cash commodities.
Title: Note 4. City of Chicago Department of Public Health
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Prairie State Legal Services, Inc. under programs of the federal government for the year ended December 31, 2022. Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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). 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. Where permitted, Prairie State Legal Services, Inc. has elected to use the 10% de minimis indirect cost rate. Because the Schedule presents only a selected portion of the operations of Prairie State Legal Services, Inc., it is not intended to and does not present the financial position, change in net assets, or cash flows of Prairie State Legal Services, Inc.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Prairie State Legal Services, Inc. received pass through funds from the City of Chicago Department of Public Health (CFDA #93.914) under various contracts as follows: Contract # Amount 94402-161720 $ 29,119 94402-189855 142,637 $171,756
Title: Note 5. Illinois Criminal Justice Information Authority
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Prairie State Legal Services, Inc. under programs of the federal government for the year ended December 31, 2022. Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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). 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. Where permitted, Prairie State Legal Services, Inc. has elected to use the 10% de minimis indirect cost rate. Because the Schedule presents only a selected portion of the operations of Prairie State Legal Services, Inc., it is not intended to and does not present the financial position, change in net assets, or cash flows of Prairie State Legal Services, Inc.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Prairie State Legal Services, Inc. received pass through funds from the Illinois Criminal Justice Information Authority (CFDA #16.575) under various contracts as follows:Contract # Amount219388 819,815219389 873,123219390 971,026 $2,663,964