Notes to SEFA
Title: Note 1 - 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. Negative amounts shown on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Southern Arizona Legal Aid, Inc. has elected not to use the 10-percent de minimis
indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal and other governmental
awards (the "Schedule") includes the federal award activity of Southern Arizona Legal
Aid, Inc. under programs of the federal government and other governments for the
year ended December 31, 2023. 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 Southern Arizona Legal Aid, Inc., it is not intended to and
does not present the financial position, changes in net assets, or cash flows of Southern
Arizona Legal Aid, Inc.
Title: Note 2 - Summary of significant accounting policies
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. Negative amounts shown on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Southern Arizona Legal Aid, Inc. has elected not to use the 10-percent de minimis
indirect cost rate as allowed under the Uniform Guidance.
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. Negative amounts shown on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
Title: Note 3 - Indirect cost rate
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. Negative amounts shown on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Southern Arizona Legal Aid, Inc. has elected not to use the 10-percent de minimis
indirect cost rate as allowed under the Uniform Guidance.
Southern Arizona Legal Aid, Inc. has elected not to use the 10-percent de minimis
indirect cost rate as allowed under the Uniform Guidance.