Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures on the Schedule are recognized following the cost principles contained in the Uniform Guidance and LSC Audit Guide, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under theUniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Federal Register 2 CFR Part 200, Subpart F, Audits of States, Local Governments (Uniform Guidance), Legal Services Corporation Audit Guide and Compliance Supplement for Audits of Legal Services Corporation Recipients, and Non-Profit Organizations (LSC Audit Guide). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.