Notes to SEFA
Accounting Policies: The SELPA passes-through certain Federal assistance received to other governments (subrecipients). The subrecipient agencies have certain compliance responsibilities related to administering these Federal Programs. Under Uniform Guidance, the SELPA is responsible for monitoring subrecipients to help assure that Federal awards are used for authorized purposes in compliance with laws, regulations, and the provisions of contracts or grant agreements, and that performance goals are achieved.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.