Notes to SEFA
Title: Revision of the Schedule
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 County of Cumberland, Maine has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule was revised on May 7, 2025 to correct and add additional grant expenditures in the amount of $511,352. These additions of expenditures increased the total federal assistance reported from $17,099,076 to $17,610,428.