Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards of Conference of Western Attorneys General (CWAG) is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: CWAG elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.