Audit 357980

Title: Pass-through to Sub-recipients Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Neighborhood Legal Services of Los Angeles County (“NLSLA”), under programs of the federal government for the year ended December 31, 2024. 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). Because the Schedule presents only a selected portion of the operations of NLSLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NLSLA. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. NLSLA did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The following list includes sub-recipients and expenditure amounts per Federal Assistance Listing (“FAL”) number as of December 31, 2024: FAL # Amount Legal Aid Foundation of Los Angeles 93.778 $255,146 Mental Health Advocacy Services 93.778 237,823 Bet Tzedek 93.778 90,445 Alliance for Community Empowerment 93.647 59,000 Maternal and Child Health Access 21.027 50,000 $692,414

Title: Other Information Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Neighborhood Legal Services of Los Angeles County (“NLSLA”), under programs of the federal government for the year ended December 31, 2024. 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). Because the Schedule presents only a selected portion of the operations of NLSLA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NLSLA. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. NLSLA did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. NLSLA did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2024 that are required to be reported on the Schedule.