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: Office on Mental Health Core Service Agency of Harford County, Inc. has elected not to use the ten percent (10%) de minimis indirect cost rate allowed under the Uniform Guidance.