Notes to SEFA
Accounting Policies: The expenditures reported on the schedule are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative
amounts shown on the schedule, if any, represent adjustments or credits made in the normal course of business to
amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Indirect costs were calculated in accordance with 2 CFR §200.412 Direct and Indirect Costs. The District used an
indirect cost rate of 12.56% for the Del Norte County Office of Education and 4.66% for Del Norte Unified School
District based on the rates approved by the California Department of Education for each program which did not have
a pre-defined allowable indirect cost rate. The District did not elect to use the 10% de minimis cost rate as covered
in 2 CFR §200.414 Indirect Costs.