Title: Basis of Presentation
Accounting Policies: Basis of Presentation
The 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 the programs of the federal government for the year ended December 31, 2023. 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 LAFLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAFLA.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures 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 allowed or limited as to reimbursement. LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The 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 the programs of the federal government for the year ended December 31, 2023. 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 LAFLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAFLA.
Title: Basis of Accounting
Accounting Policies: Basis of Presentation
The 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 the programs of the federal government for the year ended December 31, 2023. 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 LAFLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAFLA.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures 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 allowed or limited as to reimbursement. LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures 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 allowed or limited as to reimbursement. LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The 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 the programs of the federal government for the year ended December 31, 2023. 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 LAFLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAFLA.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures 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 allowed or limited as to reimbursement. LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
LAFLA provided the following federal awards to sub-recipients during the year ended December 31, 2023:
Name FAL # Amount
Housing Rights Center 14.218 $ 295,281
Housing Rights Center 14.239 2,109,973
Liberty Hill Foundation 21.023 1,088,606
Basta Universal 21.023 657,561
Eviction Defense Network 21.023 630,186
Inner City Law Center 21.023 475,932
Neighborhood Legal Services 21.023 329,747
Bet Tzedek 21.023 253,363
Community Legal Aid SoCal 21.023 117,700
Mental Health Advocacy Services 21.023 102,388
Housing Rights Center 21.023 71,119
Public Counsel 21.023 24,100
Asian Americans Advancing Justice
Southern California 21.023 12,101
3,762,803
Title: Pass-through to Sub-recipients, continued
Accounting Policies: Basis of Presentation
The 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 the programs of the federal government for the year ended December 31, 2023. 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 LAFLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAFLA.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures 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 allowed or limited as to reimbursement. LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Basta Universal 21.027 1,696,454
Liberty Hill Foundation 21.027 1,679,824
Housing Rights Center 21.027 1,494,839
Inner City Law Center 21.027 822,257
Neighborhood Legal Services 21.027 521,993
Eviction Defense Network 21.027 461,210
Community Legal Aid SoCal 21.027 434,871
Public Counsel 21.027 284,306
Bet Tzedek 21.027 218,461
Mental Health Advocacy Services 21.027 95,270
Asian Americans Advancing Justice
Southern California 21.027 35,610
Los Angeles Community Action Network 21.027 32,500
Strategic Actions for a Just Economy 21.027 32,500
7,807,095
$13,975,154
Title: Other Information
Accounting Policies: Basis of Presentation
The 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 the programs of the federal government for the year ended December 31, 2023. 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 LAFLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of LAFLA.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures 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 allowed or limited as to reimbursement. LAFLA has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
LAFLA did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2023, that are required to be reported on the Schedule.