Notes to SEFA
Title: 1. GENERAL
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents all applicable federal award
programs of the Education Service Center Region 13. The Service Center’s reporting entity is described
in Note 1 of the basic financial statements. Federal awards received directly from federal agencies, as
well as federal awards passed through other government agencies, are included in the Schedule of
Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The Service Center has not elected to use the de minimis cost rate as allowed in the Uniform Guidance,
Section 414.
The accompanying Schedule of Expenditures of Federal Awards presents all applicable federal award
programs of the Education Service Center Region 13. The Service Center’s reporting entity is described
in Note 1 of the basic financial statements. Federal awards received directly from federal agencies, as
well as federal awards passed through other government agencies, are included in the Schedule of
Expenditures of Federal Awards.
Title: 2. BASIS OF ACCOUNTING
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents all applicable federal award
programs of the Education Service Center Region 13. The Service Center’s reporting entity is described
in Note 1 of the basic financial statements. Federal awards received directly from federal agencies, as
well as federal awards passed through other government agencies, are included in the Schedule of
Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The Service Center has not elected to use the de minimis cost rate as allowed in the Uniform Guidance,
Section 414.
The expenditures on the accompanying Schedule of Expenditures of Federal Awards are presented using
the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenue is
recognized in the accounting period in which they become available and measurable, and expenditures
in the accounting period in which the fund liability is incurred, if measurable.
Title: 3. INDIRECT COSTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents all applicable federal award
programs of the Education Service Center Region 13. The Service Center’s reporting entity is described
in Note 1 of the basic financial statements. Federal awards received directly from federal agencies, as
well as federal awards passed through other government agencies, are included in the Schedule of
Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The Service Center has not elected to use the de minimis cost rate as allowed in the Uniform Guidance,
Section 414.
The Service Center has not elected to use the de minimis cost rate as allowed in the Uniform Guidance,
Section 414.
Title: 4. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents all applicable federal award
programs of the Education Service Center Region 13. The Service Center’s reporting entity is described
in Note 1 of the basic financial statements. Federal awards received directly from federal agencies, as
well as federal awards passed through other government agencies, are included in the Schedule of
Expenditures of Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The Service Center has not elected to use the de minimis cost rate as allowed in the Uniform Guidance,
Section 414.
Grant expenditure reports as of August 31, 2024, which have been submitted to grantor agencies will, in
some cases, differ slightly from amounts disclosed herein. The reports prepared for grantor agencies are
often prepared at different dates and sometimes reflect refined estimates of year-end accruals. The
reports will agree at termination of the grant, as the discrepancies noted are timing differences.