Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards was prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the LSC Audit Guide and Compliance Supplement for Audits of LSC Recipients, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Legal Aid Services, Inc. under the programs of the federal government for the year ended December 31, 2022. 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 (Uniform Guidance) and the LSC Audit Guide and Compliance Supplement for Audits of LSC Recipients. Because the Schedule presents only a selected portion of the operations of Community Legal Aid Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Legal Aid Services, Inc.