Notes to SEFA
Accounting Policies: Basis of Accounting - The accompanying Schedule of Expenditures of Federal Awards is presented using the
modified accrual basis of accounting.
Determination of Type A, Type B and Major Programs - The determination of Type A and Type B federal
programs was based upon the expenditures for all federal programs for Rhode Island Legal Services, Inc. As
such, the threshold for determining Type A vs. Type B programs is determined at the entity level. For the fiscal
year-ended December 31, 2020, grants with expenditures exceeding $750,000 were determined to be Type A
programs and all other grants were considered Type B programs.
De Minimis Rate Used: N
Rate Explanation: Rhode Island Legal Services, Inc. has elected not to use the 10% de minimis indirect
cost rate provided under section 200.414 of the Uniform Guidance.