Audit 356998

Title: Basis of Presentation Accounting Policies: All federal grant operations of Legal Aid Bureau, Inc. and its subsidiary, Maryland Center for Legal Assistance (MCLA) (together, Maryland Legal Aid) are included in the scope of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Single Audit). The Single Audit was performed in accordance with the provisions of the Office of Management and Budget (OMB) Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the grant programs noted below. The programs on the schedule of expenditures of federal awards (the Schedule) represent all federal award programs with fiscal year 2024, cash or non-cash expenditure activities. For Single Audit testing, we tested to ensure coverage of at least 20% of federally granted funds. Actual coverage was 83%. The major programs tested are listed below. De Minimis Rate Used: N Rate Explanation: Maryland Legal Aid has elected to use the current de minimis indirect cost rate when permitted. The accompanying Schedule includes the federal award activity of Maryland Legal Aid and is presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.