Notes to SEFA
Title: Food Donation Program
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 the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City of Lewiston, Maine has not elected to use the 10 percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
The City of Lewiston, Maine reports commodities consumed on the Schedule at
the fair value [or entitlement value]. The City allocated donated food commodities to the
respective program(s) that benefitted from the use of those donated food commodities.
Title: Expenditures to Subrecipients
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 the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City of Lewiston, Maine has not elected to use the 10 percent de
minimis indirect cost rate as allowed under the Uniform Guidance.
See the notes to SEFA for table/chart