Notes to SEFA
Title: Note D - Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The NOC COG did not use the de minimis cost rate.
The NOC COG passes certain federal awards received from the Department of Job and Family Services to other governments or not-for-profit agencies (subrecipients). As Note B describes, the NOC COG reports expenditures of Federal awards to subrecipients when paid in cash.
As a subrecipient, the NOC COG has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals
Title: Note E - Administrative Expenses
Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The NOC COG did not use the de minimis cost rate.
The Administrative expenses for these programs are allocated between AL numbers 17.225, 17.277, 17.258, 17.259 and 17.278, based on a percentage of the federal expenditures.