Notes to SEFA
Accounting Policies: The information in the Schedule is presented in accordance with the Uniform Guidance. The Schedule is prepared using the same accounting policies and basis of accounting as the fund financial statements in the basic financial statements.The Uniform Guidance requires the Schedule to show the total expenditures for each of the entity's federal awards as identified by the ALN (formerly the Catalog of Federal Domestic Assistance). The Assistance Listing is a government-wide compendium of individual federal programs. Each program included in the Assistance Listing is assigned a five-digit program identification number (ALN).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.