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.
De Minimis Rate Used: N
Rate Explanation: Jefferson Comprehensive Health Center, Inc. uses a negotiated indirect cost rate and has elected not to
use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.