Notes to SEFA
Accounting Policies: (1) BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal and local awards presents the activities in all federal and
local award programs of PLA. All financial assistance received directly from federal agencies, as well as financial
awards passed through other governmental and nonprofit agencies, are presented on the schedule of expenditures
of federal and local awards. The information in this schedule is presented in accordance with Title 2 U.S. Code of
Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (the "Uniform Guidance"). Therefore, some amounts presented in this schedule
may differ from amounts presented in, or used in the preparation of, the basic financial statements.
(2) SUMMARY OF SIGNIFICANT 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 to reimbursement. PLA has not elected to use the 10-percent
de minimus indirect cost rate allowed under the Uniform Guidance.
For the Legal Services Corporation Basic Field Grant and Migrant Grant, the expenditures in 2022 exceeded
the 2022 grant amount. PLA received the same LSC grants in previous calendar year periods and
underspent those grants. Under LSC policy, PLA may carry forward an LSC fund balance that it may spend
in future years. LSC grantees must request approval from LSC if they carry forward more than 10% of their
LSC fund balance and must provide a plan for spending down the fund balance. In 2022, PLA spent down
its 2021 LSC fund balance, which is why the expenditures exceeded the grant amount.
(3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Federal and local award expenditures are reported on the statements of activities as expenses. Amounts
required to be reported on the schedule of expenditures of federal and local awards may differ from expenses
reported in the basic financial statements due to presentation differences for nongrant sources which
provided support for the program.
(4) SUBRECIPIENT FUNDING
The accompanying Schedule of Expenditures of Federal and Local Awards reflects $498,945 that was
subcontracted to other organizations as follows:
Legal Services Corporation – ALN #09.339000 & #09.338999
Philadelphia VIP $ 13,025
Upsolve Inc. 211,411
Consumer Bankruptcy Assistance Project 96,617
321,053
U.S. Department of Justice – ALN #16.524
Justice at Work 30,108
Women Organized Against Rape 26,648
HIAS 31,401
88,157
U.S. Department of Justice – ALN #16.021
HIAS 4,333
Women Against Abuse, Inc. 67,742
Women Organized Against Rape 17,660
89,735
Total subcontracts $ 498,945
De Minimis Rate Used: N
Rate Explanation: PLA has not elected to use the 10-percent
de minimus indirect cost rate allowed under the Uniform Guidance.