Title: Basis of Presentation
Accounting Policies: 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, 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 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: NLSLA did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
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, 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 NLSLA, it is
not intended to and does not present the financial position, changes in net assets, or cash flows of
NLSLA.
Title: Basis of Accounting
Accounting Policies: 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, 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 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: NLSLA did not elect to use the 10% 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 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.
Title: Pass-through to Sub-recipients
Accounting Policies: 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, 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 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: NLSLA did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The following list includes sub-recipients and expenditure amounts per Federal Assistance Listing
number (“FAL”) as of December 31, 2023:
....................................................................................FAL #: Amount
Mental Health Advocacy Services ........................93.778 $239,858
Legal Aid Foundation of Los Angeles ................93.778 229,562
Bet Tzedek ................................................................93.778 96,629
Alliance for Community Empowerment ............93.647 59,000
Maternal and Child Health Access .......................21.027 50,000
$675,049
Title: Other Information
Accounting Policies: 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, 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 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: 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, 2023 that are required to be reported on the Schedule.
Title: Subsequent Event
Accounting Policies: 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, 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 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: 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 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 $774,994
State Bar of California ..........................................HP3 Competitive $289,901
Legal Aid Foundation of Los Angeles .................CA-22-019 $521,993
Legal Aid Foundation of Los Angeles .................CA-22-019 $70,257
Legal Aid Foundation of Los Angeles C-138260 $259,491