Notes to SEFA
Title: GENERAL
Accounting Policies: The accompanying schedule of expenditures of federal awards of Disability Services & Legal Center is presented on
the accrual basis of accounting. 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).
De Minimis Rate Used: Y
Rate Explanation: Disability Services & Legal Center has elected to use the 10% de minimus indirect cost rate for the year ended
September 30, 2023 allowed under Uniform Guidance. Indirect costs were determined as part of the Grant's
approved budget.
The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance
programs of Disability Services & Legal Center (DSLC) under programs of the federal government for the year ended
September 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 DSLC, it is not intended to and does not present the financial position, changes in net assets, or cash
flows of DSLC.
Title: CLAIMS
Accounting Policies: The accompanying schedule of expenditures of federal awards of Disability Services & Legal Center is presented on
the accrual basis of accounting. 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).
De Minimis Rate Used: Y
Rate Explanation: Disability Services & Legal Center has elected to use the 10% de minimus indirect cost rate for the year ended
September 30, 2023 allowed under Uniform Guidance. Indirect costs were determined as part of the Grant's
approved budget.
Disability Services & Legal Center has received federal grants for specific purposes that are subject to review and
audit by the Federal Government pass-through entity. Although such audits could result in expenditure disallowance
under grant terms, any required reimbursements are not expected to be material which have not already been
recorded.