Audit 50571

Accounting Policies: Note 1 Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant and contract activity of Disability Rights Arkansas, Inc. (DRA) under programs of the federal government for the year ended September 30, 2022. 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 DRA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of DRA. Note 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No indirect cost rate has been elected by DRA. Note 3 SubrecipientsOf the federal expenditures presented in the Schedule, no federal awards were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.