Notes to SEFA
The accompanying schedules of expenditures of federal awards state financial assistance (the “Schedules”) presents the activity of Legal Services of New Jersey, Inc. (the “Organization”) under programs of the federal and state governments for the year ended December 31, 2025. The Organization is defined in Note 1 of Legal Services of New Jersey, Inc. notes to financial statements.
The accompanying Schedules are presented on the accrual basis of accounting except for amounts passed through to sub-recipients, which are presented on a cash basis. Such expenditures are recognized following the cost principles contained in Title 2 U.S Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and State of New Jersey Circular 25-12-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Because the schedule presents only a selection portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Amounts reported in the accompanying Schedules agree, in all material respects with amounts reported in Organization’s financial statements.
Amounts reported in the accompanying Schedules agrees, in all material respects with the amounts reported in the related federal and state financial reports.
Major programs are identified in the Summary of Auditors’ Results section of the Schedule of Findings and Questioned Costs.