Notes to SEFA
Accounting Policies: Expenditures reported in the SEFSA are reported on the modified 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 reimbursements. Pass-through
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: N/A