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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years
De Minimis Rate Used: N
Rate Explanation: Center for Arkansas Legal Services has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The schedule of expenditures of federal awards (the schedule) includes the federal award activity of Center for Arkansas Legal Services (CALS) 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 CALS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CALS.
Title: Subrecipient Grant
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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years
De Minimis Rate Used: N
Rate Explanation: Center for Arkansas Legal Services has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The purpose of this subgrant is to continue the provision of a full range of high quality legal services to the eligible residents of Hempstead, Lafayette, Little River, and Miller counties in southwestern Arkansas by the Texarkana branch office of Lone Star Legal Aid.