Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Disability Rights Center- NH, Inc. under programs of the federal government for the year ended September 30, 2025. 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 Center - NH, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Disability Rights Center -NH, Inc.
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the Disability Rights Center - NH, Inc.'s financial statements. Such expenditures 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.
Disability Rights Center- NH, Inc. has not elected to use the de minimus indirect cost rate allowed under the Uniform Guidance.
The recognition of expenditures of federal awards has been reported in Disability Rights Center - NH, Inc.'s financial statements as programs services and management and general expenses, as applicable