Notes to SEFA
Accounting Policies: Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited to reimbursement.Indirect Cost Rate DuPage Youth Services Coalition has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance. Pass-through Entity Project/Contract Number Pass-through entity project/contract numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.