Notes to SEFA
Title: Environmental Protection Agency
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The City of Rupert, Idaho has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Capitalization Grants for Clean Water