Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Basis of Accounting – 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, where 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: N/A
The accompanying schedule of expenditures of federal awards the Schedule includes the federal
and passed through activity of the Center under programs of the federal government for the year
ended March 31, 2025, for the Center.
The information in this schedule is presented in accordance with requirements of The Uniform
Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented
in, or used in the preparation of the basic financial statements.