Notes to SEFA
The accompanying schedule of expenditures of federal and other governmental awards (the "Schedule") includes the federal government for the year ended June 30, 2025.
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.
Legal Aid Society of Hawai'I has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
See the Notes to the SEFA for chart/table