Notes to SEFA
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 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: Hillsides, Bienvenidos Children's Center, Inc., and Youth Moving On have elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.