Notes to SEFA
The Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Awards (the Schedules) include the federal and state grant activity of Legal Aid of NorthWest Texas (LANWT) under programs of the federal and state government for the year ended December 31, 2025. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The information in the Schedule of Expenditures of State Awards is presented in accordance with the requirements of the Texas Grant Management Standards (TxGMS). Because the Schedules present only a selected portion of the operations of Legal Aid of NorthWest Texas, they are not intended to and do not present the financial position, changes in net assets, or cash flows of LANWT. The Schedules are presented using the accrual basis of accounting. The expenditures are reported based on LANWT’s year-end. Expenditure reports to funding agencies are prepared based on award periods. See Note 1 of the Notes to the Financial Statements for LANWT’s significant accounting policies.
Uniform Guidance allows non-federal entities, such as LANWT, to elect to charge a de minimis rate of fifteen percent of modified direct costs as its indirect cost rate that may be used indefinitely. LANWT chose to utilize the de minimis rate.
Amounts paid to subrecipients for the fiscal year ended December 31, 2025 were $2,058,642.