Notes to SEFA
Accounting Policies: The accompanying schedule presents expenditures paid for each federal awards program in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: Federal programs in titles are reported as presented in Assistance Listing Number (ALN), whenever possible. Jefferson County, Illinois, a non-federal entity, elected to use the 10% de minimus cost rate as covered in 2 CFR §200.414 Indirect (F&A) costs.