Title: INDIRECT COST RATE
Accounting Policies: NOTE 2 BASIS OF PRESENTATION
This Schedule has been prepared on the accrual basis of accounting. Grant revenues are
recorded for financial reporting purposes when LAWO has met the qualifications for the
respective grants. 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. Certain funds are passed on to subrecipients upon receipt. NOTE 1 SCOPE OF AUDIT PURSUANT TO THE SINGLE AUDIT ACT
The accompanying schedule of expenditures of federal awards (Schedule) includes the
federal award activity of Legal Aid of Western Ohio, Inc. (LAWO) under programs of the
federal government for the year ended December 31, 2023. 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 of Western Ohio, Inc., it is not intended to
and does not present the financial position, changes in net assets, or cash flows of Legal
Aid of Western Ohio, Inc.
De Minimis Rate Used: N
Rate Explanation: N/A
LAWO uses a negotiated indirect cost rate of 35.00%.
Title: SUBRECIPIENT GRANTS
Accounting Policies: NOTE 2 BASIS OF PRESENTATION
This Schedule has been prepared on the accrual basis of accounting. Grant revenues are
recorded for financial reporting purposes when LAWO has met the qualifications for the
respective grants. 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. Certain funds are passed on to subrecipients upon receipt. NOTE 1 SCOPE OF AUDIT PURSUANT TO THE SINGLE AUDIT ACT
The accompanying schedule of expenditures of federal awards (Schedule) includes the
federal award activity of Legal Aid of Western Ohio, Inc. (LAWO) under programs of the
federal government for the year ended December 31, 2023. 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 of Western Ohio, Inc., it is not intended to
and does not present the financial position, changes in net assets, or cash flows of Legal
Aid of Western Ohio, Inc.
De Minimis Rate Used: N
Rate Explanation: N/A
Under provisions of the LSC grant contract, LAWO designated, and LSC approved,
subrecipient grants to the Toledo Bar Association and Greater Dayton VLP. LAWO
designated additional subrecipient grants and contracts to other organizations as detailed on
the following page. SUBRECIPIENT GRANTS (CONTINUED)
Federal
Assistance Amount
Listing Provided to
Program Title Number Subrecipients
Legal Services Corporation
Basic Field:
Toledo Bar Association 09.436183 $ 77,500
Greater Dayton Volunteer Lawyer Project 09.436183 153,703
Total Basic Field 231,203
Total Legal Services Corporation 231,203
U.S. Department of Justice
Education, Training, and Enhanced Services to
End Violence Against and Abuse of Women with
Disabilities:
Advocates for Basic Legal Equality 16.529 10,674
Bethany House 16.529 1,520
Total Education, Training, and Enhanced
Services to End Violence Against and
Abuse of Women with Disabilities 12,194
Justice for Families Program:
Children’s Rights Collaborative 16.021 8,006
Lucas County Juvenile Court 16.021 36,485
Bethany House 16.021 5,575
Total Justice for Families Program 50,066
Total United States Department of Justice 62,260
Area Agency on Aging
Title III-B:
Advocates for Basic Legal Equality 93.044 11,396
Total Area Agency on Aging 11,396
Total $ 304,859