Audit 357317

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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the LSC Audit Guide, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Note 3 – Indirect Cost Rate CRLA did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of California Rural Legal Assistance, Inc. (“CRLA”), under the programs of the federal government for the year ended December 31, 2024. 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 CRLA, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of CRLA. The LSC Appropriations Acts require that audits be conducted in accordance with generally accepted government auditing standards and the guidance established by the LSC Office of Inspector General (“OIG”). Guidance established by LSC OIG includes the Audit Guide for Recipients and Auditors and Compliance Supplement for Audits of LSC Recipients (collectively, the “LSC Audit Guide”). LSC OIG has elected to adopt Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) for audits of LSC grant recipients, subject to modification is accordance with LSC OIG guidance.