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 Uniform Guidance or OMB Circular A-87, Cost Principles for State
and Local Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Pass-through entity number are presented where possible.
De Minimis Rate Used: N
Rate Explanation: The Department has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.