Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance where certain types
of expenditures are not allowable or are limited as to reimbursement.
The Legal Service Corporation – Basic Field Grant details $ 1,089,682 of current period expenditures. These expenditures are presented net of the spending of derivative income attributable to the grant of $ 14,715.
De Minimis Rate Used: N
Rate Explanation: Legal Services of Northern Michigan has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Legal Services of Northern Michigan under programs of the federal government for the year ended December 31, 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 Legal Services of Northern Michigan, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Legal Services of Northern Michigan.
Title: Reconciliation to the Financial Statements
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance where certain types
of expenditures are not allowable or are limited as to reimbursement.
The Legal Service Corporation – Basic Field Grant details $ 1,089,682 of current period expenditures. These expenditures are presented net of the spending of derivative income attributable to the grant of $ 14,715.
De Minimis Rate Used: N
Rate Explanation: Legal Services of Northern Michigan has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Federal expenditures reported on the Schedule reconcile to federal revenues included in grants and contracts in the financial statements as follows:
Total grant and contract revenue, per financial statements: $2,111,785, Less non-federal portion: ($712,690), and
Total federal expenditures per the Schedule: $1,399,095.
Title: Pass-Through Agencies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance where certain types
of expenditures are not allowable or are limited as to reimbursement.
The Legal Service Corporation – Basic Field Grant details $ 1,089,682 of current period expenditures. These expenditures are presented net of the spending of derivative income attributable to the grant of $ 14,715.
De Minimis Rate Used: N
Rate Explanation: Legal Services of Northern Michigan has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The organization receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the schedule with an abbreviation, defined as follows:
Pass-through Agency Abbreviation: WTLS
Pass-through Agency Name: West Tennessee Legal Services, Inc.
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance where certain types
of expenditures are not allowable or are limited as to reimbursement.
The Legal Service Corporation – Basic Field Grant details $ 1,089,682 of current period expenditures. These expenditures are presented net of the spending of derivative income attributable to the grant of $ 14,715.
De Minimis Rate Used: N
Rate Explanation: Legal Services of Northern Michigan has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
No amounts were provided to subrecipients.