Audit 40680

Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (SEFA) includes all federal grant activity of Disability Rights Oregon (the Organization). The SEFA is presented using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements.Pass-through entity identifying numbers are presented when available.Expenditures - Expenditures reported on the SEFA 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. Indirect Cost Rate - The Organization has not elected to use the 10 percent de minimis indirect cost rate under the Uniform Guidance.Expenditure of Program Income - Program income generated under federal awards is made up of attorneys fees and other fees awarded during the period of performance. Program income is added to the award budget (additional cost alternative) and must be used to further the programs objectives. During the year ended September 30, 2022, no program income was expended. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.