Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance and federal cost-reimbursement contracts of Protection & Advocacy System, Inc. This schedule was prepared from the accounting records of the Organization. The schedule is prepared on the accrual basis of accounting. Amounts expended for capital assets are included in the amounts listed but depreciation is not included in the grant expenditures.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.