Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: ExpendituresExpenditures 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 where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No amounts were provided to subrecipients.
Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
Accounting Policies: ExpendituresExpenditures 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 where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal financial assistance revenue is included in the financial statements as support and revenue federal,state and local program revenue. (See Notes to the Schedule of Expenditures of Federal Awards page 7 for table)