Notes to SEFA
Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Both
Rate Explanation: 10 percent de minimis indirect cost rates for certain grants that allow it and has elected not to use the 10 percent de minimis indirect cost rate for all other grants under the Uniform Guidance.