Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: All Federal grant operations of Legal Aid Bureau, Inc. and its subsidiary, Maryland Center for
Legal Assistance (MCLA) (together, Maryland Legal Aid) are included in the scope of Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (the Single Audit). The Single Audit
was performed in accordance with the provisions of the Office of Management and Budget
(OMB) Compliance Supplement (the Compliance Supplement). Compliance testing of all
requirements, as described in the Compliance Supplement, was performed for the grant
programs noted below. The programs on the schedule of expenditures of Federal awards (the
Schedule) represent all Federal award programs with fiscal year 2023, cash or non-cash
expenditure activities. For Single Audit testing, we tested to ensure coverage of at least 20% of
Federally granted funds. Actual coverage was 79%. The major program tested is listed below.
Expenditures reported on the Schedule are recognized following the cost principles contained
in the Single Audit, wherein certain types of expenditures are not allowable or are limited as
to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Maryland Legal Aid has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule includes the Federal award activity of Maryland Legal Aid and is presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.