Audit 37866

Title: Passed Through to Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Three Rivers Legal Services, Inc. under programs of the federal government for the year endedDecember 31, 2022. The information in this Schedule is presented in accordance with the requirementsof 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 aselected portion of the operations of Three Rivers Legal Services, Inc., it is not intended to, and does not,present the financial position, changes in net assets, or cash flows of Three Rivers Legal Services, Inc. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Three Rivers LegalServices, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under theUniform Guidance. No federal awards were passed through to sub-recipients.