Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are reported 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: Claiborne County Human Resource Agency does not use a negotiated indirect cost rate, and has elected no to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.