Notes to SEFA
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, 2025. 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.
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 15% de minimis indirect cost rate allowed under the Uniform Guidance.
NLSLA did not provide any federal awards to sub-recipients.
NLSLA did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2025 that are required to be reported on the Schedule.