IOLTA Application

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Grant Application Definitions

1. Line Item Expenditure Categories Definitions

- Personnel:

Lawyers: This category should include all salaries and wages paid to program attorneys, whether employed directly or supervised by the program, and whether full-time, part-time, or temporary.

Paralegals: This category should include salaries and wages paid to program paralegals (non-attorney case handlers), whether employed directly or supervised by the program, and whether full-time, part-time, or temporary. Paralegals are persons whose duties consist primarily of such activities as intake interviewing, case investigations, checking court records, legal research, client representation in administrative matters, and outreach and community work.

Other Staff: This category should include salaries and wages paid to all other program staff, whether employed directly or supervised by the program, whether administrative/clerical staff, students, or others, and whether full-time, part-time or temporary.

Employee Benefits: This category should include the typical fringe benefits paid on behalf of employees, such as retirement, FICA, health and life insurance, worker's compensation, unemployment insurance, and other payroll-related costs.

- Non-Personnel:

Space: This category includes rent, debt service, utility payments, maintenance and janitorial expenses.

Equipment Rental: This category includes lease or rental expenses for office furniture, fixtures, and equipment (except telephone). It also includes maintenance costs for that equipment whether pursuant to a service contract or individual repair bills.

Supplies: This category includes all basic office accessories and supplies, including material used in copiers. Printing and postage are included in this category. All equipment purchases under $100 may be placed under this line item.

Telephone: This category includes rental of telephone equipment and local and long distance calls and service. Similar and related expenses such as fax or other telecommunications should be included as well.

Travel: This category includes travel expenses directly related to specific client matters, circuit riding, administration of the program, etc. While most travel expenses will be local or intra-state, interstate travel may also be included here.

Training: All non-personnel costs, to be paid for with regular program funds, associated with training or continuing education of staff members should be included here. Examples would be: travel to/from training events, per diem, conference registration fees or tuition, purchase of training materials, rent for facilities used in a training event, etc. Materials or equipment purchased for training with a value in excess of $100 should be reported under "Capital additions." No program personnel costs should be included here.

Library: This category includes expenses for the maintenance of office libraries, including subscriptions to periodicals, books, reference materials, and multiple volume sets of law books. Additions to the library holdings over $100 should be included under "Capital additions."

Insurance: This category includes professional liability insurance, bonding, property insurance (fire and theft), and liability insurance for property and automobiles.

Audit: This category includes expenses for auditors. Outside bookkeeping and accounting services should be reported in "Contract services."

Litigation: This category includes court costs, witness fees, expert witness expenses, sheriff fees, copying fees, and other expenses incurred but not recovered in litigation on behalf of eligible clients.

Capital additions: This category includes equipment and library purchases over $100 per item and other major expenses which occur infrequently (e.g. major renovation). However, provide a separate footnote for any purchase in excess of $500.

Contract services: This category includes two categories: one for payments to others who provide legal services for clients and the other for services to the program itself, such as legal counsel for program management, consultant fees exclusive of those paid for training, payments to computer service bureau, bookkeeping or other accounting services, etc. If the total in this category is over $2,000, itemize those individual costs in excess of $250.

Other: This category includes all program expenses not included above. Specify each cost included in "Other."

2. Definition of "Program" and "Administrative" costs

Program Costs: This category consists of expenditures that are identified specifically with the direct delivery of civil legal services. Program Costs are typically direct costs. Typical Program Costs include the following:

(1) Compensation of attorneys, paralegals, law clerks, law students and direct support staff for time and effort devoted specifically to the provision of basic civil legal services.

(2) Cost of materials acquired, consumed or expended specifically for the purposes of the grant.

(3) Equipment and other approved capital acquisitions necessary to accomplish the purposes of the Grant.

(4) All other items of expense incurred specifically to carry out the purposes of the Grant.

Administrative Costs: This category consists of costs incurred for a common or joint purpose benefiting more than one cost objective, and not readily assignable to the cost objectives specifically benefited without effort disproportionate to the results achieved. Administrative Costs are typically indirect costs. Charges for Administrative Costs normally will include items such as occupancy, utilities, telephone, office supplies or administrative salaries incurred for the benefit of the Project as a whole, as well as other activities of the Grantee.

3. Other Financial Definitions

Expenditures: Money spent on your organizations legal services program.

Revenue: Money received for your organization’s legal services program, i.e. cash receipts. Revenue and Expenditures will not inherently be equal.

4. Definition of a Closed Case: A "case" is a distinct legal problem or a set of closely related legal problems of a client, and legal activities or processes used in resolving those problems. An accepted case includes brief services, such as advice, as well as other types of legal representation. A client with two or more closely related problems will be considered as presenting a single case if all of the problems will be resolved through a single legal process or forum.

5. "Major Reason Case Closed" Definitions

Counsel and Advice: A case closed as the result of the provision of advice to an eligible client in a case, e.g., the review of relevant information and the counseling of the client on action(s) to take to address a legal problem.

Brief Services (Other than Counsel and Advice): A case closed as a result of an action taken at or within a few days or weeks of intake on behalf of an eligible client, e.g., the preparing of a short letter, the making of a telephone call, or the preparation of a routine legal document such as a simple will.

Referred After Legal Assessment: A case closed in the course of providing assistance to an eligible client because the client is referred outside the program (e.g., to a social service agency or other) because information in the case indicates that the program should not handle the case, or that the client would be better served by a referral outside the program.

Insufficient Merit to Proceed: A case closed after an applicant has been accepted as a client because new facts or circumstances arise or become apparent leading to the conclusion that there is an insufficient basis, in law or in fact, to pursue the case.

Client Withdrew or Did Not Return: A case closed because the client failed to return to the program during the course of representation and could not be contacted. This category also includes case closures where the client decides not to proceed with the case, e.g., a client in an eviction case decides to move out instead of proceeding with legal action.

Negotiated Settlement Without Litigation: A case closed through negotiation prior to initiation of court or administrative action.

Negotiated Settlement With Litigation: A case closed through negotiation during a court or administrative action, e.g., the resolution of a dispute after an action has been filed.

Administrative Agency Decision: A case closed as a result of an action taken by an administrative agency or body, e.g., a welfare department.

Court Decision: A case closed as a result of an action by a court.

Change in Eligibility Status: A case closed through discontinuance of representation of a client because the client no longer meets financial or other eligibility requirements due to new circumstances, e.g., a change in employment status or family income, incarceration, or a change in immigration status.

Other: A closed case that does not fit any of the preceding ten CSR case closure categories. Cases in which there is no opposing party, but in which the services provided are too extensive to fit the brief service category, such as the preparation of a complex contract or a complex medical power of attorney, may be closed in this category. Cases which fit two or more CSR categories may not be closed in this category, but should be closed in the category which best reflects the level of service provided.

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