Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Statewide Legal Services of Connecticut, Inc. has elected to not use the 10 percent de minimus 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 Statewide Legal Services of Connecticut, Inc. 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 this schedule presents only a selected portion of the operations of Statewide Legal Services of Connecticut, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Statewide Legal Services of Connecticut, Inc.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Statewide Legal Services of Connecticut, Inc. has elected to not use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Statewide Legal Services of Connecticut, Inc. has elected to not use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Title: FEDERAL AWARDS COMPLIANCE TESTING
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Statewide Legal Services of Connecticut, Inc. has elected to not use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The Compliance Supplement for Audits of Legal Service Corporation (“LSC”) Recipients, required by LSC, was utilized in addition to the Uniform Guidance for compliance testing.