Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Disability Rights Iowa 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and is not intended to, and does not, present the financial position, change in net assets, or cash flows of Disability Rights Iowa.
Expenditures reported in the Schedule are reported on the cash basis of accounting. 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 Iowa has elected not to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.