Notes to SEFA
Title: NOTE A - GENERAL
Accounting Policies: Expenditures reported on the Schedule are reported 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 agency has an approved indirect cost rate agreement with the Department of Health and Human Services.
The accompanying Schedule of Expenditures of Federal Awards and Other Financial
Assistance (the Schedule) presents the expenditures of all financial assistance programs of
the Agency and identifies how much of the expenditures were attributable to Federal
awards. All financial assistance received directly or indirectly from Federal, State, and
local agencies is included in the Schedule.
Title: NOTE B - BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported 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 agency has an approved indirect cost rate agreement with the Department of Health and Human Services.
The accompanying Schedule includes the federal award activity of the Agency under
programs of the federal government for the year ended October 31, 20. The
information in this Schedule is presented in accordance with the requirements of the Title
2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Because the Schedule presents only a selected portion of the operations of the Agency,
it is not intended to and does not present the financial position, changes in net assets or
cash flows of the Agency.
Title: NOTE C - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported on the Schedule are reported 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 agency has an approved indirect cost rate agreement with the Department of Health and Human Services.
Expenditures reported on the Schedule are reported following the cost principles contained
in the Uniform Guidance, wherein certain types of expenditures are not allowable or are
limited as to reimbursement.
Title: NOTE D - IN-KIND SUPPORT
Accounting Policies: Expenditures reported on the Schedule are reported 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 agency has an approved indirect cost rate agreement with the Department of Health and Human Services.
A portion of the expenses for donated services and other in-kind support are excluded from
the Agency’s financial statements in accordance with FASB ASC 958-605-25-16. Donated
services and other in-kind support are included in the accompanying Schedule in
accordance with applicable grant agreements, which are described in Note C to the
Agency’s financial statements.
Title: NOTE E - INDIRECT COST RATE
Accounting Policies: Expenditures reported on the Schedule are reported 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 agency has an approved indirect cost rate agreement with the Department of Health and Human Services.
The Agency has elected not to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.