Notes to SEFA
The accompanying schedule of expenditures of federal awards and state financial assistance (the “Schedule”) includes the federal and state award activity of Legal Aid Society of Palm Beach County, Inc. for the year ended September 30, 2025. 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) and the audit requirements of Chapter 10.650, Rules of the Auditor General (Rules of the Auditor General). Because the Schedule presents only a selected portion of the operations of Legal Aid Society of Palm Beach County, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Legal Aid Society of Palm Beach County, 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 Uniform Guidance and the Rules of the Auditor General, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
All federal and state awards of Legal Aid Society of Palm Beach County, Inc. are included in the scope of the Uniform Guidance and Rules of the Auditor General. Programs tested as major federal programs included awards from the U.S. Department of Justice and the U.S. Department of Health and Human Services with fiscal year 2025 expenditures totaling $1,251,655. Programs tested ensure coverage of at least 40 percent of federally granted funds. The project tested as major state project included awards from the Florida Department Elder Affairs with fiscal year 2025 expenditures totaling $1,042,368.
Grant monies received and disbursed by Legal Aid Society of Palm Beach County, Inc. are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, Legal Aid Society of Palm Beach County, Inc. does not believe that such disallowance, if any, would have a material effect on the financial position of Legal Aid Society of Palm Beach County, Inc. As of September 30, 2025, there were no material questioned or disallowed costs as a result of grant audits in process or completed.