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 the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Passthrough entity identifying numbers are presented where available and applicable.
De Minimis Rate Used: N
Rate Explanation: Hamburger Home, Inc. (dba Aviva Center and Aviva Family and Children's Services) did not elect to use the 10% de minimis indirect cost rate for the year ended June 30, 2024.