Notes to SEFA
Accounting Policies: Expenditures reported on the SEFA are presented 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: Pathways for the Future, Inc. d/b/a DisAbility Partners, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.