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.
De Minimis Rate Used: Y
Rate Explanation: Connecticut Legal Services, Inc. has elected to use the 10% de minimis indirect cost rate through the appropriate cognizant agency as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Connecticut Legal Services, Inc. under programs of the federal government for the year ended June 30, 2024. 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 Connecticut Legal Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Connecticut Legal Services, Inc.
Title: Delegate Agencies
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.
De Minimis Rate Used: Y
Rate Explanation: Connecticut Legal Services, Inc. has elected to use the 10% de minimis indirect cost rate through the appropriate cognizant agency as allowed under the Uniform Guidance.
Included within its expenditures under the Social Service Block Grant award (FALN #93.667), Victims of Crime Act - Victim Assistance Grant award (FALN #16.575), and Services for Victims of Crime Grant award (FALN #21.027) are payments to non-profit delegate agencies as follows: 93.667 16.575 21.027
New Haven Legal Assistance Association, Inc. $ 122,220 $ 147,844 $ 151,808 Greater Hartford Legal Aid, Inc. 155,849 181,904 186,782 Connecticut Coalition Against Domestic Violence - 119,108 122,350 Connecticut Alliance to Eng Sexual Violence - 52,958 54,379 $ 278,069 $ 501,814 $ 515,319