Notes to SEFA
Accounting Policies: NOTE 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (the "Schedule") includes thefederal award activity of Legal Services of North Florida, Inc. (the Organization) underprograms of the federal government for the year ended December 31, 2022. The informationin this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only aselected portion of the operations of the Organization, it is not intended to and does notpresent the financial position, changes in net assets, or cash flows of the Organization.NOTE 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.