Audit 55548

Title: Subgrants Accounting Policies: The accompanying schedule of expenditures of federal, state, and city awards (the Schedule) includes the federal, state, and city award activity of SeniorLAW Center under programs of the federal, state, and local government for the year ended June 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 SeniorLAW Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SeniorLAW Center. The expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditure are not allowed or are limited as to reimbursement. Federal expenditures are reported on the statement of activities as program expenses. Some amounts included in the Schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Center did not passthrough any federal, state, or city award funds under subgrantsduring the year ended June 30, 2022.