Notes to SEFA
Title: DELEGATE AGENCIES
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Connecticut Legal Services, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this 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 Connecticut Legal Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Connecticut Legal Services, Inc.
De Minimis Rate Used: Y
Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such 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.
Connecticut Legal Services, Inc. has elected to use the 10% de minimis indirect cost rate through the appropriate cognizant agency as allowed under the Uniform Guidance.
Included within its expenditures under the Social Service Block Grant award (FALN #93.667),
Victims of Crime Act - Victim Assistance Grant award (FALN #16.575), and Services for Victims
of Crime Grant award (FALN #21.027) are payments to non-profit delegate agencies as follows:
93.667 16.575 21.027
New Haven Legal Assistance Association, Inc. $ 117,933 $ 151,229 $ 149,000
Greater Hartford Legal Aid, Inc. 151,337 184,209 181,493
Connecticut Coalition Against Domestic Violence - 119,363 117,603
Connecticut Alliance to Eng Sexual Violence - 52,939 52,158