Notes to SEFA
Title: Note 2: Major Programs
Accounting Policies: The accompanying Schedule of Financial Assistance is prepared on the accrual basis of accounting. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principals, and Audit Requirements for Federal Awards (Uniform Guidance) . Because the
Schedule presents only a selected portion of the operations of the Agency, it is not intended to and
does not present the financial position, changes in net position, or cash flows of the Agency.
De Minimis Rate Used: N
Rate Explanation: The Agency has not elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The (*) to the right of a ALN number identifies the grant as a major federal program as defined by the Uniform Guidance.
Title: Note 3: Program Costs
Accounting Policies: The accompanying Schedule of Financial Assistance is prepared on the accrual basis of accounting. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principals, and Audit Requirements for Federal Awards (Uniform Guidance) . Because the
Schedule presents only a selected portion of the operations of the Agency, it is not intended to and
does not present the financial position, changes in net position, or cash flows of the Agency.
De Minimis Rate Used: N
Rate Explanation: The Agency has not elected to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The amounts shown as current year expenditures represent only the federal portion of the actual program costs. Actual program costs, including the Agency's portion, may be more than shown.