Notes to SEFA
Title: 1
Accounting Policies: This schedule is prepared on the same (accrual) basis of accounting as the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has an approved indirect cost allocation plan with the Tennessee Department of Human Services.
All of the states financial assistance were pass through federal awards
Title: 2
Accounting Policies: This schedule is prepared on the same (accrual) basis of accounting as the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has an approved indirect cost allocation plan with the Tennessee Department of Human Services.
The Agency did not elect to use the 10 percent de minimis indirect cost rate.
Title: 3
Accounting Policies: This schedule is prepared on the same (accrual) basis of accounting as the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has an approved indirect cost allocation plan with the Tennessee Department of Human Services.
This schedule is prepared on the same (accrual) basis of accounting as the financial statements.
Title: 4
Accounting Policies: This schedule is prepared on the same (accrual) basis of accounting as the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency has an approved indirect cost allocation plan with the Tennessee Department of Human Services.
The Agency has an approved indirect cost allocation plan with the Tennessee Department of Human Services.