Notes to SEFA
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principals contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or OMB Circular A-87 – Cost Principles for State, Local and Indian Tribe Governments, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement
De Minimis Rate Used: N
Rate Explanation: The County has not elected to us the 10 percent de minimus indirect cost rate except for the Child Support Enforcement grant.