Audit 28016

Title: Pass-through to Sub-recipients Accounting Policies: 1.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Inner City Law Center (ICLC), under programs of the federal government for the year ended December 31, 2022. The 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 ICLC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of ICLC. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.2.Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. ICLC did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. ICLC below represents sub-recipients and expenditure amounts per the Federal Assistance Listing Number for the year ended December 31, 2022. Statewide Eviction Defense Tool and Support FAL 21.027 $180,000, Legal Services for Ryan White program FAL 93.914 $4,000 Other Information ICLC did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2022 that are deemed necessary to be reported in the Schedule.