Notes to SEFA
Title: Basis of Acounting
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The Schedule presents the activity of all federal award programs administered by the Organization. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Legal Aid Society of Mid-New York, Inc. (Organization) under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements For Federal Awards (Uniform Guidance). Assistance listing numbers and pass-through numbers are provided when available. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements.
Title: Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The Schedule presents the activity of all federal award programs administered by the Organization. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. The Schedule presents the activity of all federal award programs administered by the Organization. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the Schedule.
Title: Indirect Costs
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The Schedule presents the activity of all federal award programs administered by the Organization. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Non-Cash Awards
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The Schedule presents the activity of all federal award programs administered by the Organization. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are included in the reported expenditures to the extent they are included in the federal financial reports used as the source for the data presented. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization did not receive any non-cash awards during the year ended December 31, 2024.