Notes to SEFA
Title: Expenditures to Subrecipients
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 and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County of Aroostook, Maine has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
See the Notes to the SEFA for chart/table