Notes to SEFA
Basis of Presentation - The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Rhode Island Legal Services, Inc. under programs of the 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 Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because this schedule presents only a selected portion of the operations of Rhode Island Legal Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Rhode Island Legal Services, Inc. Basis of Accounting - 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. Rhode Island Legal Services, Inc. has elected to use the 15 percent de minimis indirect cost rate on allowable grants as allowed under the Uniform Guidance.
The Compliance Supplement for Audits of Legal Service Corporation (“LSC”) Recipients, required by LSC, was utilized in addition to the Uniform Guidance for compliance testing.