Notes to SEFA
The accompanying Schedule of Expenditure of Federal Awards (the "Schedule") includes the federal activity of Dependency Legal Services (DLS) 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 the Schedule presents only a selected portion of the operations of DLS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of DLS.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization did not elect to use the de minimus indirect cost rate as allowed under the Uniform Guidance.