Notes to SEFA
Title: NOTE 3 - CLUSTER PROGRAMS:
Accounting Policies: NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING.
De Minimis Rate Used: Y
Rate Explanation: THE COMPANY DID NOT CHARGE ANY INDIRECT COSTS TO ANY OF THE FEDERAL GRANTS AND PROGRAMS DURING THIS FISCAL YEAR. CONSEQUENTLY, THE COMPANY DID NOT USE THE 10% DE-MINIMIS COST RATE.
THE FOLLOWING CFDA'S HAVE BEEN DEEMED A CLUSTER OF PROGRAMS BY THE OFFICE OF MANAGEMENT AND BUDGET AND, THEREFORE, ARE TREATED AS ONE PROGRAM IN DETERMINING THE MAJOR PROGRAMS TO BE AUDITED. PROGRAM - HEAD START CLUSTER - 93.600.