Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all applicable federalaward programs of Education Service Center, Region 20 (the Center). The Centers reporting entity isdefined in Note I of the financial statements. Federal awards received directly from federal agencies, aswell as federal awards passed through other government agencies, are included on the SEFA. The SEFA is presented using the modified accrual basis of accounting. The Centers significant accountingpolicies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financialstatements. The SEFA is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differfrom amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.