Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Legal Services of Northern Michigan under programs of the federal government for the year ended December 31, 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). Because the Schedule presents only a selected portion of the operations of Legal Services of Northern Michigan, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Legal Services of Northern Michigan.
Federal expenditures reported on the Schedule reconcile to federal revenues included in grants and contracts in the financial statements as follows:
The organization receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the schedule as West Tennessee Legal Services, Inc.
No amounts were provided to subrecipients.