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 2 CFR, Part 230,
Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
Pass-through entity identifying numbers are presented where available.
For cost reimbursement awards, revenues are recognized to the extent of expenditures.
Expenditures have been recognized to the extent the related obligation was incurred within
the applicable grant period and liquidated within 90 days after the end of the grant period.
De Minimis Rate Used: N
Rate Explanation: CCA has a federally approved indirect cost rate agreement and therefore, is not subject to
the 10-percent de minimis cost rate under the Uniform Guidance.