Audit 334376

Title: Note 1 – Basis of Presentation Accounting Policies: Note 2 – Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Society has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Note 1 – Basis of Presentation The schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Legal Aid Society of San Diego, Inc. (the Society) for the year ended June 30, 2024. The information in 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the financial statements. Because the Schedule presents only a selected portion of the activities of the Society, it is not intended to, and does not, present either the financial position or changes in net assets of the Society.