Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Southern Arizona Legal Aid, Inc. under programs of ther 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 Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Southern Arizona Legal Aid, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southern Arizona Legal Aid, 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years
Southern Arizona Legal Aid, Inc. has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.