Audit 351275

Title: Basis of Presentation 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. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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, 2024. 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.

Title: Summary of Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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.

Title: Relationship to Financial Statements 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. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. See the Notes to the SEFA for chart/table.