Audit 44194

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowed or are limited as to reimbursement. NevadaDisability Advocacy and Law Center, Inc. has elected not to use the 10 percent de minimis indirectcost rate as allowed under Uniform Guidance, but rather a more detailed allocation process acceptableto the federal grantors. De Minimis Rate Used: N Rate Explanation: NevadaDisability Advocacy and Law Center, Inc. has elected not to use the 10 percent de minimis indirectcost rate as allowed under Uniform Guidance, but rather a more detailed allocation process acceptableto the federal grantors. The accompanying schedule of expenditures of federal awards includes the federal award activity of Nevada Disability Advocacy and Law Center, Inc., under programs of the federal government for the year ended September 30, 2022 in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Unifo1m Guidance) and Title 45 U.S. Code of FederalRegulations Part 75, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards. The schedule presents only a selected portion of the operations of Nevada Disability Advocacy and Law Center, Inc. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statement.