Audit 307671

Title: Pass -through Awards Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Bet Tzedek Legal Services (the "Organization") and is presented using the accrual basis of accounting. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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 limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis interest cost rate as allowed under the Uniform Guidance. Some funding sources cap indirect cost rate reimbursements below this rate. Bet Tzedek receives federal awards from pass-through agencies. The total amount of such passthrough awards is included on the Schedule of Expenditures of Federal Awards.

Title: Subsequent Events Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Bet Tzedek Legal Services (the "Organization") and is presented using the accrual basis of accounting. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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 limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis interest cost rate as allowed under the Uniform Guidance. Some funding sources cap indirect cost rate reimbursements below this rate. The Organization has evaluated subsequent events through May 14, 2024, the date the Schedule was available to be issued. The Organization is not aware of any subsequent events which would require recognition or disclosure in the Schedule.