Notes to SEFA
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Legal Aid Society of the District of Columbia has elected not to use the 10% de minimis indirect costrate allowed under the Uniform Guidance.
Legal Aid Society of the District of Columbia did not provide federal awards to any subrecipients during the year ended December 31, 2022.
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Legal Aid Society of the District of Columbia has elected not to use the 10% de minimis indirect costrate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes federal award activity of Legal Aid Society of the District of Columbia under programs of the federal government for the year ended December 31, 2022. 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 Legal Aid Society of theDistrict of Columbia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Legal Aid Society of the District of Columbia.