Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of TheLegal Aid Society of Rochester, NY (the Organization) under programs of the federal government for the year endedMarch 31, 2022 and has been prepared in conformity with accounting principles generally accepted in the United States.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in these schedules may differ from amounts presented in, orused in the preparation of the basic financial statements. All federal financial assistance received directly from federaland state agencies, as well as federal assistance passed through other government agencies is included in the schedulesof expenditures of federal and state awards. Because the schedule presents only a selected portion of the operations ofthe Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows ofthe Organization. Amounts included in the Schedule are actual expenditures for the year ended March 31, 2022, and are recognized. Certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported on the Schedule are reported on the accrual basis of accounting as described in Note 2 to the financial statements. 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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.