Notes to SEFA
Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activityof the Deaf and Hard of Hearing Service Center, Inc. and is presented on the accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in, thepreparation of the basic financial statements.Note 2 Cost RateDeaf and Hard of Hearing Service Center, Inc. does not elect to use the 10% de minimis cost rate.Note 3 Schedule of Expenditures of Federal AwardsThe accompanying Schedule presents the activity of all federal financial assistance programs ofDeaf and Hard of Hearing Service Center, Inc. The Schedule includes federal awards receiveddirectly from federal agencies, as well as federal financial assistance passed through otheragencies. Because the Schedule presents only a selected portion of the operations of Deaf andHard of Hearing Service Center, Inc., it is not intended to, and does not, present the operations ofDeaf and Hard of Hearing Service Center, Inc. as a whole.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.