Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of DNA ‐ People's Legal Services, Inc. under programs of the federal government 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 DNA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of DNA.
De Minimis Rate Used: N
Rate Explanation: DNA has not elected to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs.