Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal and state awards presents the activities in all the federal awards programs of the Agency. All federal awards received directly from federal agencies, as well as awards passed through other governmental agencies or nonprofit organizations, are included on the schedule. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance. The accompanying schedule of expenditures of federal and state awards is presented using the accrual basis of accounting, which is the same basis of accounting used for the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.