Audit 29246

Accounting Policies: 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Disability Rights Center of Kansas, Inc. (the Center) under programs of the federal government for the year ended September 30, 2022. 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the same basis of accounting as the financial statements except that equipment purchased is reported as an expenditure on the Schedule; however, it is capitalized for financial statement purposes. The expenditures on the Schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 3 - Relationship to Financial Statements Federal award revenues are reported in the Centers financial statements as follows: Grants Revenue: Developmental Disabilities $ 448,849, Mental Illness $ 426,227, Individual Rights $ 127,982, Beneficiaries of Social Security $ 106,416, Victims of Crime Act $ 720,451, Strengthening Protections for Social Security Beneficiaries $ 182,308, Voting Act $ 90,620 Traumatic Brain Injury $ 57,822, Assistive Technology $ 45,525, Client Assistant Program $ 129,291, Total $ 2,335,491 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.