Notes to SEFA
Accounting Policies: Expenditures: Expenditures reported on the Schedulare are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contrained in the Uniform Guidance, as applicable, where in certain types of expenditures are not allowable or are limited to reimbursement. Indirect Cost Rate: DuPage Youth Services Coalition has elected not to use the 10 percent de minimis indirect cost rate for federal wards as allowed under the Uniform Guidance. Pass-through Entity Project/Contract Number: Pass-through entity project/contract numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.