Notes to SEFA
Accounting Policies: The expenditures included in the accompanying schedule were reported on a regulatory basis in accordance with
U.S. Department of Health and Human Services and U.S. Department of Agriculture. Expenditures are recognized in
the accounting period in which the related liability is incurred. Expenditures reported included any property or
equipment acquisitions incurred under the federal program.
De Minimis Rate Used: N
Rate Explanation: Oxnard-Pathway to Educated Nutrition, Inc., has elected not to use the 10 percent de minimis indirect cost rate as
allowed under the Uniform Guidance.