Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activityof Arizona Foundation for Legal Services and Education (Foundation) and is presented on theaccrual basis of accounting. The information in this schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.