Notes to SEFA
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. When applicable,
such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal
Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited
as to reimbursement. Pass-through entity identifying numbers are presented where available. The District
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 District
has elected not to use the 10 percent de-minimus indirect cost rate as allowed under Uniform Guidance.