Notes to SEFA
Title: Basis of presentation
Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFArepresent adjustments or credits made in the normal course of business to amounts reported as expenditures inprior years. The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowedunder the Uniform Guidance.
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 SEFA) includes the federal award activity ofWest Tennessee Legal Services, Inc. (the Organization) under programs of the federal government for the yearended December 31, 2022. The information in the SEFA is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Because these schedules present only a selectedportion of the operations of the Organization they are not intended to and do not present the statement of netposition, statement of activities, or cash flows of the Organization.