Audit 356027

Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes federal award activity of Legal Aid Service of Broward County, Inc. for the year ended December 31, 2024, and is presented on the accrual basis of accounting. The information in this 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 Legal Aid Service of Broward County, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Legal Aid Service of Broward County, Inc. The Organization maintains separate general ledger accounts for each grant. There were no non-cash awards in the current year. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on an accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. During the year ended December 31, 2024, $46,564 was passed through to subrecipient, CCLA (Note 10). De Minimis Rate Used: N Rate Explanation: The Organization does not elect to use the 10% de minimis indirect cost rate as covered in §200.414, Indirect (F&A) Costs, of the Uniform Guidance.