Title: 1. GENERAL
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) represents all federal programs of the County of Los Angeles, California (County). The County’s basic financial statements include the operations of the Los Angeles County Development Authority (LACDA), which expended $658.72 million in federal awards for the year ended June 30, 2024, and is not included in the SEFA. The LACDA engaged auditors to perform an audit in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The SEFA includes all federal financial assistance received directly from federal and State agencies, as well as federal financial assistance passed through other agencies.
Title: 2. BASIS OF ACCOUNTING
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
ALN Program Name __
10.561 Supplemental Nutrition Assistance Program (SNAP) – Administration (CalFresh)
10.561 Supplemental Nutrition Assistance Program – Education (SNAP-ED)
14.218 Community Code Enforcement 4th District
14.218 Community Code Enforcement East Los Angeles – 1st District
14.218 Loma Alta Park Recreation Program
14.218 New Florence Library Project
14.218 Pamela Park Recreation Program
14.218 Pearblossom Park Recreation Program
14.218 2018 Community Development Block Grant – Disaster Recovery (CDBG-DR)
16.738 Alternate Sentencing Program (PD) (JAG) 19
16.738 Public Health – Trauma Prevention Initiative (JAG) 19
16.738 Toberman Grace (JAG) 19
16.738 Edward Byrne Memorial Justice Assistance Grant Program
20.616 Alcohol and Drug Impaired Driver Vertical Prosecution Program
20.616 Office of Traffic Safety Program (OTS)
32.009 Emergency Connectivity Fund Program
45.024 Grants for Arts Projects Funding
84.007 Supplemental Educational Opportunity Grants
84.063 Pell Grants
93.041 Title VII – Elder Abuse Prevention
93.090 Kinship Guardianship Assistance Payment Program (Kin-GAP) Title IV-E
93.136 National Violent Death Reporting System (NVDRS)
93.268 Vaccine Preventable Disease Control
93.556 Promoting Safe and Stable Families Program (PSSF)
93.558 CalWORKs Diversion
93.558 CalWORKs Family Group/Unemployed Parent (FG/U) Assistance
93.558 CalWORKs Legal Immigrants (MC)
93.558 CalWORKs Single
93.558 Temporary Assistance for Needy Families (TANF)
2. BASIS OF ACCOUNTING-Continued
ALN Program Name __
93.563 Child Support Enforcement Title IV-D
93.566 Refugee Employment Social Services
93.566 Refugee Health Assessment Program
93.566 Refugee Resettlement
93.566 Services to Older Refugees
93.569 Community Services Block Grant 22F-5021
93.569 Community Services Block Grant 23F-4021
93.569 Community Services Block Grant 23F-4105
93.569 Community Services Block Grant 24F-3021
93.569 Community Services Block Grant 24F-3105
93.576 Refugee Health Promotion Project (RHPP)
93.579 U.S. Repatriation Program
93.590 Community–Based Child Abuse Prevention
93.596 Child Day Care Program
93.603 Adoptions and Legal Guardianship Incentive Payments
93.645 Children’s Welfare Services IV-B (Direct Cost)
93.658 Aid to Families with Dependent Children – FC – Administration and Assistance
93.658 Child Welfare Services Outcome Improvement Project (Cohort 1)
93.658 Foster Care Title IV-E
93.658 Foster Family Licensing
93.658 Foster Parent Training
93.658 Group Home Month Visits / CWD
93.659 Adoptions – Administration and Assistance
93.667 Children’s Welfare Services Title XX
93.674 Independent Living Skills – Children’s Services
93.747 Adult Protective Services (COVID-19)
93.747 Elder Abuse Prevention Interventions Program – Adult Protective (COVID-19)
93.778 Adult Protective Services/County Services Block Grant
93.778 Child Health and Disability Program
93.778 Children’s Welfare Services XIX (Health-Related)
93.778 Federal Drug Medi-Cal (Prenatal and Drug) FMAP
93.778 Health Care Program Children in Foster Care
93.778 In-Home Supportive Services – Personal Care Services Program (Health-Related)
93.778 Medi-Cal Assistance Program – CalAIM
93.778 Medi-Cal Eligibility Determination
93.870 Title V Maternal, Infant, and Early Childhood Home Visiting Program
93.940 Integrated HIV Surveillance and Prevention for Los Angeles County
97.102 Case Management Pilot Program (CMPP)
Title: 3. GRANT PROGRAMS REIMBURSED IN ARREARS
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
The County participates in several federal programs where payments are received in arrears because eligibility, as determined by the federal agency, is determined in arrears. The County recognizes revenue for these programs in the year that the funds are received, since the County’s eligible expenditures are not determinable until the reimbursement is received.
Pest Detection Emergency Program, ALN 10.025
FY Exp. Incurred FY Exp. Reimbursed Amount
2022-2023 2023-2024 $6,555,154
3. GRANT PROGRAMS REIMBURSED IN ARREARS-Continued
Pest Exclusion/Dog Teams Program, ALN 10.025
FY Exp. Incurred FY Exp. Reimbursed Amount
2022-2023 2023-2024 $ 787,408
Glassy Winged Sharpshooter, ALN 10.025
FY Exp. Incurred FY Exp. Reimbursed Amount
2022-2023 2023-2024 $ 536,350
Asian Citrus Psyllid/Huanglongbing, ALN 10.025
FY Exp. Incurred FY Exp. Reimbursed Amount
2022-2023 2023-2024 $ 201,192
Title: 4. COMMUNITY SERVICES BLOCK GRANT PROGRAMS, ALN 93.569
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
At the request of the California Health and Human Services Agency, Department of Community Services and Development, supplementary schedules of expenditures for Community Services Block Grant programs are included on pages 231 through 236.
Title: 5. MEDICAID CLUSTER
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Direct program Medi-Cal and Medicare expenditures are excluded from the SEFA. These expenditures represent fees for services and are not included in the SEFA or in determining major programs. The County assists the State of California (the State) in determining eligibility and provides Medi-Cal and Medicare services through County-owned facilities. Administrative costs related to Medi-Cal and Medicare are included in the SEFA under the Medicaid Cluster.
Title: 6. INDIRECT COST RATE
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Title: 7. CORONAVIRUS DISEASE 2019 (COVID-19)
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
On March 13, 2020, a presidential emergency was declared for all states, tribes, territories, and the District of Columbia due to the ongoing COVID-19 pandemic. The declaration made federal disaster grant public assistance available through the CARES Act to the County and to the State to supplement the County’s local recovery efforts. To assist in the efforts to respond to COVID-19, the County received significant fiscal stimulus in federal funds as described below.
Federal Emergency Management Agency
The County received a $119.00 million Public Assistance Grant from the Federal Emergency Management Agency (FEMA) and a $3.70 million Public Assistance Grant from the California Governor’s Office of Emergency Services (Cal OES) for five expedited projects to respond to COVID-19. The five projects were for the 1) County’s Emergency Operations Center and related emergency services/activities; 2) Non-congregate medical shelters; 3) COVID-19 testing; 4) Project Roomkey – emergency non-congregate shelters for homeless individuals meeting certain criteria; and 5) Great Plates – emergency feeding for certain at-risk individuals. The SEFA includes FEMA COVID-19 public assistance expenditures of $193,125 (ALN 97.036).
7. CORONAVIRUS DISEASE 2019 (COVID-19)-Continued
On October 16, 2023, FEMA issued a letter clarifying the eligibility of Emergency Non-Congregate Sheltering (NCS) under FEMA-4482-DR-CA (COVID-19). The letter specifically addressed the eligibility of NCS for “high-risk” individuals requiring social distancing during the COVID-19 pandemic, as well as FEMA’s methodology for evaluating the length of stay for eligible populations in emergency NCS. Upon review, the County has determined that the FEMA Emergency NCS clarification did not result in any financial impact to the County.
Emergency Rental Assistance
The federal Emergency Rental Assistance (ERA) program makes funding available to assist households that are unable to pay rent or utilities due to the COVID-19 pandemic. Two separate programs have been established: ERA1 provides up to $25 billion under the Consolidated Appropriations Act, 2021, which was enacted on December 27, 2020, and ERA2 provides up to $21.55 billion under the American Rescue Plan (ARP) Act of 2021, which was enacted on March 11, 2021. During FY 2020-2021, the County received $160.07 million and $84.72 million for ERA1 and ERA2, respectively.
The County entered into an agreement with the State to manage the County’s ERA funds. This arrangement was made to simplify the process for tenants and landlords, eliminating confusion caused by multiple programs across various jurisdictions. Consequently, the State assumed all compliance responsibilities for ERA1 and ERA2. The SEFA includes $1.58 million in ERA2 expenditures (ALN 21.023) for administrative services provided by LACDA and reimbursed by the County.
Coronavirus State and Local Fiscal Recovery Funds
The ARP Act of 2021 authorized the Coronavirus State and Local Fiscal Recovery Funds (SLFRF), which continues many of the programs started by the CARES Act (2020) and Consolidated Appropriations Act, 2021, by adding new phases, new allocations, and new guidance to address issues related to the continuation of the COVID-19 pandemic. The Coronavirus SLFRF also creates a variety of new programs to address continuing pandemic-related crises and fund recovery efforts as the United States begins to emerge from the COVID-19 pandemic. The ARP Act was passed by Congress on March 10, 2021, and signed into law on March 11, 2021.
On May 16, 2021, the County received the first tranche of $974.99 million of Coronavirus SLFRF funds from the U.S. Department of Treasury and on June 9, 2022, the County received the second tranche of $974.99 million. The County is a prime recipient. The SEFA includes expenditures of Coronavirus SLFRF funds (ALN 21.027) received directly from the U.S. Department of Treasury in the amount of $713.09 million, including approximately $104.43 million incurred before FY 2023-2024 but not previously reported, to: 1) respond to the public health emergency or its negative economic impacts; 2) respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers; 3) provide government services to the extent of the reduction in revenue due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the emergency; and 4) make necessary investments in water, sewer, or broadband infrastructure. The SEFA also includes expenditures of Coronavirus SLFRF funds received as pass-through funding from the California State Water Resources Control Board in the amount of $1.13 million for the California Water and Wastewater Extended Arrearage Payment Program. In December 2022, Congress amended the Coronavirus SLFRF program through the Consolidated Appropriations Act, 2023, providing additional flexibility for recipients to use Coronavirus SLFRF funds to respond to natural disasters, build critical infrastructure, and support community development. The Coronavirus SLFRF funds must be obligated between March 3, 2021, and December 31, 2024, and expended to cover such obligations by December 31, 2026.
Title: 8. CHILD CARE AND DEVELOPMENT FUND CLUSTER
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
In accordance with California Welfare and Institutions Code Section 10440(g), the County of Los Angeles Department of Children and Family Services (DCFS) is required to submit an annual independent financial and compliance audit report for the Child Care and Development (CCD) Program.
For the year ended June 30, 2024, DCFS engaged an independent Certified Public Accounting firm to perform a financial and compliance audit of the CCD Program. The audit of the CCD Program did not have a financial impact on the Child Care and Development Fund (CCDF) Cluster in the SEFA. CCD Program expenditures are reported in the SEFA as part of the CCDF Cluster.
Title: 9. OVERESTIMATING ACCRUALS
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
During the FY 2023-2024, the County identified overages in the FYs 2020-2021, 2021-2022, and 2022-2023 SEFAs for the U.S. Department of Health and Human Services grant titled “COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases – Project E – Emerging Infections ELC Reopening Schools” (ALN 93.323). The overages were caused by overestimating accruals for the amounts reported for federal expenditures and passed through to subrecipients. The revised cumulative expenditure amounts for these years are as follows:
Federal Passed Through
Expenditures to Subrecipients
As reported $ 283,642,381 $ 282,485,401
Excess expenditures (7,897,941) (7,897,941)
As revised $ 275,744,440 $ 274,587,460
These estimated expenditures were not claimed for reimbursement, therefore, no adjustments are necessary to the reports filed for this program.
Title: 10. REALLOCATION OF EXPENDITURES
Accounting Policies: The SEFA is prepared using the modified accrual basis of accounting for program expenditures accounted for in the governmental funds, and the accrual basis of accounting for program expenditures accounted for in the proprietary funds, as described in Note 1 of the County’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Uniform Guidance. However, some amounts presented in the SEFA are reported on a cash basis, as explained in the following paragraph.
Certain federal program expenditures in the SEFA are reported on a cash basis due to the claiming requirements of pass-through and federal agencies. These expenditures are presented on a cash basis to be consistent with the amounts previously claimed and reported for reimbursement purposes. The affected programs are listed below.
De Minimis Rate Used: N
Rate Explanation: The County has elected to not use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
For the SEFAs covering FYs 2020-2021 through 2022-2023, the County originally reported $473.23 million in expenditures under the U.S. Department of Health and Human Services grant titled “COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases – Los Angeles County Epidemiology and Laboratory Capacity – Enhancing Detection Expansion” (ALN 93.323). After obtaining clarification from the Centers for Disease Control and Prevention regarding allowable costs, the County concluded that $17.85 million of these expenditures were not allocable to this grant. As a result, the County has reallocated this amount to non-federal funding sources. No amounts were reallocated for FY 2023-2024. The revised total expenditures for this grant across the three affected fiscal years are as follows:
Federal Passed Through
Expenditures to Subrecipients
As reported $ 473,233,042 $ 73,900,876
Reallocation (17,847,435) -
As revised $ 455,385,607 $ 73,900,876