Notes to SEFA
Title: Basis of Presentation
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: Legal Aid Services of Oregon applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards and did not elect to use the 10% de minimis cost rate as described in Section 200.414 of the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Legal Aid Services of Oregon under programs of the federal government for the year ended December 31, 2022. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Legal Aid Services of Oregon, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Legal Aid Services of Oregon.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between LASO and agencies and departments of the federal government and all sub-awards to the organization by non-federal organizations pursuant to federal grants, contracts and similar agreements.