Notes to SEFA
Title: PASS-THROUGH STATE ENTITIES
Accounting Policies: Expenditures reported on the Schedule are reported on an accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: WestMass ElderCare, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Expenditure of federal awards for funds passed through state agencies is based on information provided by the Commonwealth of Massachusetts Operational Services Division.