Notes to SEFA
Title: Delegate agencies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Connecticut Legal Services, Inc. under programs of the federal government for the year ended June 30, 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). Because the Schedule presents only a selected portion of the operations of Connecticut Legal Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Connecticut Legal Services, Inc.
De Minimis Rate Used: Y
Rate Explanation: 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. Connecticut Legal Services, Inc. has elected to use the 10% de minimis indirect cost rate through the appropriate cognizant agency as allowed under the Uniform Guidance.
Included within its expenditures under the Social Service Block Grant award (CFDA #93.667) are payments to non-profit delegate agencies (New Haven Legal Assistance Association, Inc.$104,408 and Greater Hartford Legal Aid, Inc. $152,848) for services provided under the Grant. Included within its expenditures under the Victims of Crime Act - Victim Assistance Grant award (CFDA #16.575) are payments to non-profit delegate agencies (New Haven Legal Assistance Association, Inc. $333,587, Greater Hartford Legal Aid, Inc. $386,852, Connecticut Coalition Against Domestic Violence $265,934 and Connecticut Alliance to End Sexual Violence $119,492) for services provided under the Grant. Included within its expenditures under the Unite CT Legal Services Grant award (CFDA #21.023) are payments to non-profit delegate agencies (New Haven Legal Assistance Association, Inc.$101,724, Greater Hartford Legal Aid, Inc. $51,754, and Statewide Legal Services of Connecticut$66,667) for services provided under the Grant.