Notes to SEFA
Title: FEDERAL AWARDS COMPLIANCE TESTING
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: Statewide Legal Services of Connecticut, Inc. has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Compliance Supplement for Audits of Legal Service Corporation (LSC) Recipients, required by LSC, was utilized in addition to the Uniform Guidance for compliance testing.