Audit 357161

Title: CONTINGENCIES Accounting Policies: NOTE 1. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Georgia Legal Services Program, Inc. under programs of the federal government for the year ended December 31, 2024. The information in the 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 activities of Georgia Legal Services Program, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Georgia Legal Services Program, Inc. NOTE 2. SUMMARY OF SIGNIFICANT 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: Georgia Legal Services Program, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Grant monies received and disbursed are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Management does not believe that such disallowance, if any, would have a material effect on its financial position. As of December 31, 2024, there were no material questioned or disallowed costs as a result of the grant audits in process or completed.