Notes to SEFA
Title: Reconciliation to the Financial Statements
Accounting Policies: 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 where certain types of expenditures are not allowable or are limited as to reimbursement. The Legal Services Corporation (LSC) Field and Farmworker grants detail $ 2,745,121 of current period expenditures. These expenditures are presented net of expenditures of LSC derivative income of $ 20,756 due to attorney fees and $463 due to investment income.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Federal expenditures reported on the Schedule reconcile to federal revenues included in grants and contracts in the consolidated financial statements as follows: See table in Single Audit.
Title: Subrecipients
Accounting Policies: 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 where certain types of expenditures are not allowable or are limited as to reimbursement. The Legal Services Corporation (LSC) Field and Farmworker grants detail $ 2,745,121 of current period expenditures. These expenditures are presented net of expenditures of LSC derivative income of $ 20,756 due to attorney fees and $463 due to investment income.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
No amounts were provided to subrecipients.
Title: Basis of Presentation
Accounting Policies: 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 where certain types of expenditures are not allowable or are limited as to reimbursement. The Legal Services Corporation (LSC) Field and Farmworker grants detail $ 2,745,121 of current period expenditures. These expenditures are presented net of expenditures of LSC derivative income of $ 20,756 due to attorney fees and $463 due to investment income.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Michigan Advocacy Program andSubsidiary under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of MichiganAdvocacy Program and Subsidiary, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MichiganAdvocacy Program and Subsidiary.