Notes to SEFA
Accounting Policies: The accompanying schedule presents expenditures paid for each federal awards program in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit 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). Federal programs in titles are reported as presented in Assistance Listing Number (ALN), whenever possible. Jefferson County, Illinois, a non-federal entity, elected to use the 10% de minimus cost rate as covered in §200.414 Indirect (F&A) costs.
De Minimis Rate Used: Y
Rate Explanation: Federal programs in titles are reported as presented in Assistance Listing Number (ALN), whenever possible. Jefferson County, Illinois, a non-federal entity, elected to use the 10% de minimus cost rate as covered in §200.414 Indirect (F&A) costs.