Audit 32021

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Legal Aid Service of Northeastern Minnesota under programs of the federal government for theyear ended December 31, 2022. The information in this Schedule is presented in accordance with therequirements 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 Schedulepresents only a selected portion of the operations of Legal Aid Service of Northeastern Minnesota, it is notintended to and does not present the financial position, changes in net assets, or cash flows of Legal AidService of Northeastern Minnesota. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance whereincertain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Legal Aid Service of Northeastern Minnesota does not have subrecipients or subrecipient expenditures.