Notes to SEFA
Title: N/A
Accounting Policies: Expenditures reported on the Schedules 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: The Aging Office of Western Nebraska has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
N/A