Notes to SEFA
Title: Pass-Through Awards
Accounting Policies: Expenditures reported on the Schedule are reported on an 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. The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: Did use de minimus cost rate
The Organization receives federal financial assistance from various organizations which are pass-through awards from federal grantors. The amounts of direct awards and pass-through awards are included on the schedule of expenditures of federal awards.