Notes to SEFA
Accounting Policies: Expenditures reported on the SEFA are reported on an accrual basis of accounting. Expenditures are recognized following the cost principles as found in the Uniform Guidance for federal awards and Uniform Grant Management Standards for the State of Texas awards.
De Minimis Rate Used: Both
Rate Explanation: The de minimus cost rate was used for the Substance Abuse & Mental Health Services Administration federal award and cost reimbursement contracts with the State of Texas Health & Human Services Commission.