Audit 28800

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the schedule) arereported on the accrual basis of accounting. Such expenditures are recognized following thecost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The schedule includes the federal award activity of Legal Services of North Dakota underprograms of the federal government for the year ended December 31, 2022. The information inthis schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only aselected portion of the operations of Legal Services of North Dakota, it is not intended to anddoes not present the financial position, changes in net assets or cash flows of the Organization.The amounts reported on the schedule have been reconciled to and are in agreement withamounts recorded in the accounting records from which the financial statements have beenreported.