Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Blue Ridge Legal Services, Inc. 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), and Legal Services Corporation Audit Guide and Compliance Supplements. Because the Schedule presents only a selected portion of the operations of Blue Ridge Legal Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Blue Ridge Legal Services, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Blue Ridge Legal Services, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
A reconciliation between the schedule of functional expenses and the schedule of expenditures of federal awards is a follows: Total program expenses $3,798,055 Less non-federal award program expenses $2,337,072 Total federal expenditures per the Schedule of Expenditures of Federal Awards $1,460,983.