Notes to SEFA
Title: Non-Cash Assistance, Outstanding Loans, and Subrecpients
Accounting Policies: Expenditures reported on the Schedule are reported on an accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. If negative amounts are shown on the Schedule, they represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Court does not receive any non-cash assistance, any loans nor provides federal awards for subrecipients.