Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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: Columbia Soil and Water Conservation District has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Columbia Soil and Water did not charge indirect costs to their programs.