Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting prescribed or permitted by the Pennsylvania Department of Environmental Protection. 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. Pass-through entity identifying numbers are presented where available
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.