Notes to SEFA
Federal expenditures are reported on the statement of functional expenses as program services. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule due to program expenditures exceeding grant or contract budget limitations or agency matching or in kind contributions which are not included in the federal awards. The Center has not elected to use the 10 % deminimus indirect cost rate, as allowed under the uniform guidance, because it is not applicable.