Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Idaho Legal Aid Services, Inc. and is presented on the accrual basis of accounting. The information in the 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 Idaho Legal Aid Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Idaho Legal Aid Services, Inc.
Of the federal expenditures presented in the Schedule, Idaho Legal Aid Services, Inc. provided $103,007 in federal awards to the Idaho Law Foundation as a subrecipient..