Notes to SEFA
Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofNorthwest Immigrant Rights Project (NWIRP) under programs of the federal government for the year ended December 31,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations 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 NWIRP, it is not intendedto and does not present the financial position, changes in net assets, or cash flows of NWIRP.Note 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognizedfollowing the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or arelimited as to reimbursement.NWIRP has elected to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.