Notes to SEFA
This Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting.
In accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as described in § 200.518 Major program determination paragraph (b)(1), or (b)(3), because total federal expenditures were less than $25,000,000, Type A programs are all programs with expenditures equal to or greater than $750,000 and Type B programs are all programs with expenditures less than $750,000. Major programs were determined using a risk-based approach.
Program titles and assistance listing numbers were obtained from the federal or pass-through grantor or the 2025 Assistance Listing.
The School has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.