Title: Pass-through to Sub-recipients
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of Legal Aid Foundation of Los Angeles (LAFLA), under theprograms of the federal government for the year ended December 31, 2022. The Schedule ispresented 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 (UniformGuidance). Because the Schedule presents only a selected portion of the operations of LAFLA, it isnot intended to and does not present the financial position, changes in net assets, or cash flows ofLAFLA.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowed or limited as to reimbursement.LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under theUniform Guidance.
LAFLA provided the following federal awards to sub-recipients during the year ended December 31, 2022: Name CFDA Amount Public Counsel 93.604 $ 31,875 Liberty Hill Foundation 14.218 709,735 Inner City Law Center 14.218 590,887 Eviction Defense Network 14.218 361,250 Neighborhood Legal Services 14.218 316,136 Housing Rights Center 14.21 274,843 Basta 14.218 248,025 Mental Health Advocacy Services 14.218 40,578 Bet Tzedek 14.218 36,197 Asian Americans Advancing Justice 14.218 4,950 2,582,601 Women Shelter of Long Beach 16.524 15,000 Thai Community Development Center 16.524 13,750 Center For the Pacific 16.524 13,458 Thai Community Development Center 16.524 12,500 Korean American Family Services 16.524 7,929 62,637 Basta, Inc 21.023 552,701 Liberty Hill Foundation 21.023 486,882 Inner City Law Center 21.023 295,985 Neighborhood Legal Services 21.023 244,360 Housing Rights Center 21.023 200,000 Eviction Defense Network 21.023 91,175 Mental Health Advocacy Services 21.023 54,063 Bet Tzedek 21.023 53,396 1,978,562 LA CAN 21.027 32,500 SAJE 21.027 32,500 Liberty Hill Foundation 21.027 874,272 Housing Rights Center 21.027 832,383 Inner City Law Center 21.027 525,239 Neighborhood Legal Services 21.027 284,719 Public Counsel 21.027 199,871 Bet Tzedek 21.027 197,609 Community Legal Aid SoCal 21.027 161,914 Basta 21.027 107,551 Eviction Defense Network 21.027 33,960 Mental Health Advocacy Services 21.027 29,065 Asian Americans Advancing Justice 21.027 6,767 3,318,350 Total $7,974,025
Title: Other Information
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of Legal Aid Foundation of Los Angeles (LAFLA), under theprograms of the federal government for the year ended December 31, 2022. The Schedule ispresented 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 (UniformGuidance). Because the Schedule presents only a selected portion of the operations of LAFLA, it isnot intended to and does not present the financial position, changes in net assets, or cash flows ofLAFLA.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowed or limited as to reimbursement.LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under theUniform Guidance.
LAFLA did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2022 that are required to be reported on the Schedule.