Audit 361033

Title: Pass-through to Sub-recipient Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Tribal Law and Policy Institute (“TLPI”), under the programs of the federal government, state, and local agencies, for the year ended September 30, 2024. The Schedule is presented in accordance with 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 TLPI, it is not intended to and does not present the financial position, changes in net assets, or cash flows of TLPI. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. TLPI did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended September 30, 2024, TLPI provided federal awards to sub-recipient as follows: Amount FAL # Provided University of Montana 16.585 $114,518 National American Indian Court Judges Association 16.596 47,059 University of North Dakota 16.596 24,405 Total $185,982

Title: Other Information Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Tribal Law and Policy Institute (“TLPI”), under the programs of the federal government, state, and local agencies, for the year ended September 30, 2024. The Schedule is presented in accordance with 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 TLPI, it is not intended to and does not present the financial position, changes in net assets, or cash flows of TLPI. De Minimis Rate Used: N Rate Explanation: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. TLPI did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. TLPI did not receive federal insurance, loans, or non-cash assistance during the year ended September 30, 2024.