Notes to SEFA
Title: Expenditures to Subrecipients
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 and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County of Kennebec, Maine, has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
AL Number 16.593 Crisis and Counseling Center Amount $2,017