Notes to SEFA
Accounting Policies: Expenditures reported in the accompanying Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained inUniform Guidance wherein certain types of expenditures are not allowable or limited as toreimbursement. Negative amounts shown on the schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years.Grantor and pass-through grantor identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.