Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Neighborhood Legal Services of Los Angeles County (“NLSLA”), 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 NLSLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NLSLA.
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 allowable or are limited as to
reimbursement. NLSLA did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
TThe following list includes sub-recipients and expenditure amounts per the Federal Assistance Listing (“FAL”) number for the year ended December 31, 2022:
FAL # Amount
Legal Aid Foundation of Los Angeles .......93.778 $215,549
Mental Health Advocacy Services ............93.778 169,693
Bet Tzedek ..............................................93.778 74,903
Maternal and Child Health Access .... .......21.027 50,000
$510,145
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Neighborhood Legal Services of Los Angeles County (“NLSLA”), 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 NLSLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NLSLA.
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 allowable or are limited as to
reimbursement. NLSLA did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
NLSLA did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2022 that are required to be reported on the Schedule.
Title: Subsequent Event
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Neighborhood Legal Services of Los Angeles County (“NLSLA”), 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 NLSLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NLSLA.
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 allowable or are limited as to
reimbursement. NLSLA did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
In May 2024, NLSLA was informed by the State Bar of California and the Legal Aid Foundation of Los Angeles that its Schedule of Expenditures of Federal Awards (“SEFA”) for fiscal years 2022 and 2023 were incomplete. Specifically, funding sources from each entity were missing from the SEFA.
As a result, compliance testing was conducted on the additional major program with Federal Assistance Listing number 21.027, which was omitted from the original SEFA.
The updated SEFA includes the following contract numbers and amounts:
State Bar of California .....................HP3 Formula $561,508
State Bar of California .....................HP3 Competitive $322,192
Legal Aid Foundation of Los Angeles ....CA-22-019 $284,719
Legal Aid Foundation of Los Angeles ..........C-138260 $244,361
Legal Aid Foundation of Los Angeles ..........C-138260 $316,136