Audit 325991

Title: Relationship to Federal and State Financial Reports Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Legal Aid Society of Rochester, NY (the Organization) under programs of the federal government for the year ended March 31, 2024 and has been prepared in conformity with accounting principles generally accepted in the United States. 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 these schedules may differ from amounts presented in, or used in the preparation of the basic financial statements. All federal financial assistance received directly from federal and state agencies, as well as federal assistance passed through other government agencies is included in the schedules of expenditures of federal and state awards. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Amounts included in the Schedule are actual expenditures and are recognized for the year ended March 31, 2024. Certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported on the Schedule are reported on the accrual basis of accounting as described in Note 2 to the financial statements. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The regulations and guidelines governing the preparation federal and state financial reports vary by agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts reported in the accompanying schedule of expenditures of federal awards, which is prepared on the accrual basis explained in Note 2 to the financial statements.