Audit 29376

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting withingovernmental activities and on the accrual basis of accounting within businesstype activities, and subrecipientexpenditures are recorded on the cash basis. When applicable, such expenditures are recognized following thecost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable orare limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activityof the North Dakota Association of Counties under programs of the federal government for the year endedDecember 31, 2022. The information is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations ofthe North Dakota Association of Counties, it is not intended to and does not present the financial position,changes in net position or fund balance, or cash flows of the North Dakota Association of Counties.