Notes to SEFA
Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of account. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/orOMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, whereincertain types of expenditures are not allowable or are limited as to reimbursement.(2) Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.