Audit 305221

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: None De Minimis Rate Used: Both Rate Explanation: Northwest Justice Project has never requested or received a negotiated indirect federal cost rate and directly allocates allowable costs to federal grants or contracts in accordance with the specific grant or contract requirements. Indirect costs are allocated to Legal Services Corporation in accordance with 45 CFR 1630.5. Northwest Justice Project may elect to apply the de minimis indirect rate of 10% of modified total direct costs allowed by 2 CFR Part 200 for other Federal awards when applicable. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Northwest Justice Project and 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 (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.