Notes to SEFA
Accounting Policies: NOTE 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includesthe federal grant activity of Central Minnesota Legal Services under programs of thefederal government for the year ended December 31, 2021. The information in thisSchedule is presented in accordance with the requirements of Title 2 US Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presentsonly a selected portion of the operations of Central Minnesota Legal Services, it is notintended to and does not present the financial position, changes in net assets, or cashflows of Central Minnesota Legal Services.NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement.
De Minimis Rate Used: N
Rate Explanation: Central Minnesota Legal Services has elected not to use the 10-percent de minimisindirect cost rate allowed under the Uniform Guidance.