Audit 29320

Title: Note B Summary of Significant Accounting Policies Accounting Policies: Note A Basis of Presentation: The accompanying schedule of expenditures of federal awards include the federal award activity of Disability Rights Idaho, Inc. 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 Disability Rights Idaho, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Disability Rights Idaho, Inc. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement.Disability Rights Idaho, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowedunder the Uniform Guidance.