Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of California Indian Legal Services, Inc. (“CILS”), under programs of the
federal government for the year ended December 31, 2024. 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 operations of CILS, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of CILS.
De Minimis Rate Used: N
Rate Explanation: CILS did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of California Indian Legal Services, Inc. (“CILS”), under programs of the
federal government for the year ended December 31, 2024. 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 operations of CILS, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of CILS.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of California Indian Legal Services, Inc. (“CILS”), under programs of the
federal government for the year ended December 31, 2024. 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 operations of CILS, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of CILS.
De Minimis Rate Used: N
Rate Explanation: CILS did not elect to use the 10% de minimis indirect cost rate 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 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. CILS did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of California Indian Legal Services, Inc. (“CILS”), under programs of the
federal government for the year ended December 31, 2024. 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 operations of CILS, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of CILS.
De Minimis Rate Used: N
Rate Explanation: CILS did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
CILS did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of California Indian Legal Services, Inc. (“CILS”), under programs of the
federal government for the year ended December 31, 2024. 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 operations of CILS, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of CILS.
De Minimis Rate Used: N
Rate Explanation: CILS did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
CILS did not receive federal insurance, loans, or non-cash assistance during the year ended
December 31, 2024 which are required to be disclosed on the Schedule.