Title: Organization
Accounting Policies: The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
De Minimis Rate Used: N
Rate Explanation: AUDITEE ALLOCATED GENERAL & ADMINISTRATIVE EXPENSES DIRECTLY TO EACH GRANT/PROGRAM BY MULTIPLYING AN INDIRECT RATIO (TOTAL GENERAL & ADMIN/TOTAL DIRECT EXPENSE) BY DIRECT EXPENSE PER GRANT OR FUNDING SOURCE.
Disability Rights Vermont, Inc. (DRVT) (formerly Vermont Protection & Advocacy, Inc.) is a private, non-profit corporation established in Vermont in 1976. DRVT provides protection and advocacy services for persons with developmental and other disabilities and individuals diagnosed as having mental illness by promoting the equality, dignity, and self-determination of people with disabilities. DRVT promotes, expands, and protects human and legal rights, insuring people’s inclusion in all aspects of community life. These services are provided through grants made to local organizations and through direct programs administered by DRVT.
Title: Basis of Presentation
Accounting Policies: The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
De Minimis Rate Used: N
Rate Explanation: AUDITEE ALLOCATED GENERAL & ADMINISTRATIVE EXPENSES DIRECTLY TO EACH GRANT/PROGRAM BY MULTIPLYING AN INDIRECT RATIO (TOTAL GENERAL & ADMIN/TOTAL DIRECT EXPENSE) BY DIRECT EXPENSE PER GRANT OR FUNDING SOURCE.
The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Federal Award
Accounting Policies: The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
De Minimis Rate Used: N
Rate Explanation: AUDITEE ALLOCATED GENERAL & ADMINISTRATIVE EXPENSES DIRECTLY TO EACH GRANT/PROGRAM BY MULTIPLYING AN INDIRECT RATIO (TOTAL GENERAL & ADMIN/TOTAL DIRECT EXPENSE) BY DIRECT EXPENSE PER GRANT OR FUNDING SOURCE.
1. Pursuant to the Uniform Guidance, federal award means federal financial assistance or cost reimbursement contracts that a non-federal entity receives directly from federal awarding agencies or indirectly from pass-through entities. DRVT primarily receives federal awards directly from the U.S. Department of Health and Human Services, the U.S. Department of Education, U.S. Department of Justice, and the U.S. Social Security Administration.
Title: Federal financial assistance
Accounting Policies: The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
De Minimis Rate Used: N
Rate Explanation: AUDITEE ALLOCATED GENERAL & ADMINISTRATIVE EXPENSES DIRECTLY TO EACH GRANT/PROGRAM BY MULTIPLYING AN INDIRECT RATIO (TOTAL GENERAL & ADMIN/TOTAL DIRECT EXPENSE) BY DIRECT EXPENSE PER GRANT OR FUNDING SOURCE.
2. In the Uniform Guidance, Federal financial assistance is defined as assistance provided by a federal agency that non-Federal entities receive or administer, either directly or indirectly, in the form of grants, cooperative agreements, non-cash contributions or donations of property (including donated surplus property), direct appropriations, food commodities and other financial assistance. For the requirement to provide public notice of Federal financial assistance programs, Federal financial assistance also includes assistance that non-Federal entities receive or administer in the form of loans, loan guarantees, interest subsidies, and insurance. Federal financial assistance does not include amounts received as reimbursements for services rendered to individuals.
Title: Major and nonmajor programs
Accounting Policies: The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
De Minimis Rate Used: N
Rate Explanation: AUDITEE ALLOCATED GENERAL & ADMINISTRATIVE EXPENSES DIRECTLY TO EACH GRANT/PROGRAM BY MULTIPLYING AN INDIRECT RATIO (TOTAL GENERAL & ADMIN/TOTAL DIRECT EXPENSE) BY DIRECT EXPENSE PER GRANT OR FUNDING SOURCE.
The Uniform Guidance establishes risk-based criteria for determining major programs and selecting those federal programs to be tested for compliance with program requirements. A program may also be identified as a major program by a Federal awarding agency or pass-through entity
Title: Basis of Accounting
Accounting Policies: The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
De Minimis Rate Used: N
Rate Explanation: AUDITEE ALLOCATED GENERAL & ADMINISTRATIVE EXPENSES DIRECTLY TO EACH GRANT/PROGRAM BY MULTIPLYING AN INDIRECT RATIO (TOTAL GENERAL & ADMIN/TOTAL DIRECT EXPENSE) BY DIRECT EXPENSE PER GRANT OR FUNDING SOURCE.
The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
Title: Indirect Cost Ratio
Accounting Policies: The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures.
De Minimis Rate Used: N
Rate Explanation: AUDITEE ALLOCATED GENERAL & ADMINISTRATIVE EXPENSES DIRECTLY TO EACH GRANT/PROGRAM BY MULTIPLYING AN INDIRECT RATIO (TOTAL GENERAL & ADMIN/TOTAL DIRECT EXPENSE) BY DIRECT EXPENSE PER GRANT OR FUNDING SOURCE.
DRVT has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.