Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Child Care Awareof Washington (CCA of WA) and is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance).Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparationof, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: CCA of WA does not have a negotiated indirect cost rate for use on federal grants and contracts. As such, CCA ofWA is eligible to use the 10% de minimis indirect cost rate.