Notes to SEFA
Accounting Policies: Expenditures reported on the schedule are reported on the modified basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative
amounts shown on the schedule represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years. The County Office has elected not to use
the 10 percent de-minimus indirect cost rate as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The County Office has elected not to use the 10
percent de minimus indirect cost rate as allowed under Uniform Guidance.