Notes to SEFA
Accounting Policies: The accompanying supplementary schedule of expenditures of federal awards includes the federal award activity of Easter Seals and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: Easter Seals has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.