Notes to SEFA
Title: Note 2 - Assistance Listing Number
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity
of Arizona Foundation for Legal Services and Education (“Foundation”) 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 (Uniform
Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Foundation elected not to use the 10 percent de minimis indirect cost rate.
The program titles and assistance listing numbers were obtained from the federal or passthrough
grantor or the 2023 assistance listing.
Title: Note 3 - Temporary Assistance for Needy Families block grant
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity
of Arizona Foundation for Legal Services and Education (“Foundation”) 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 (Uniform
Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Foundation elected not to use the 10 percent de minimis indirect cost rate.
The Temporary Assistance for Needy Families (TANF) block grant is authorized by the federal
government and provides federal assistance to states to operate their own programs designed
to help low-income families. The TANF block grant is managed by the U.S. Department of
Health and Human Services (DHHS). The Arizona Department of Economic Security (DES) is
responsible for the administration of Arizona’s state operated TANF program as outlined in
Arizona’s State Plan for TANF. The Arizona State Plan for TANF is a written document
submitted to DHHS which outlines the State of Arizona’s plan for administering the TANF
program in a manner that conforms to the federal requirements. As defined in the Arizona State
Plan for TANF, the Foundation receives TANF financial assistance through DES to operate a
statewide system of legal and lay-legal advocacy services to victims of domestic violence and
their children.
Title: Note 4 - Reporting of Commingled Financial Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity
of Arizona Foundation for Legal Services and Education (“Foundation”) 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 (Uniform
Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Foundation elected not to use the 10 percent de minimis indirect cost rate.
States receiving federal TANF funding are required to spend their own state dollars in order to
meet required maintenance of effort (MOE) levels. The amount reported on the Foundation’s
Schedule of Expenditures of Federal Awards as TANF program expenditures contains both the
TANF federal block award dollars and Arizona state MOE appropriations.