Notes to SEFA
Accounting Policies: The expenditures reported on the schedule are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negativeamounts shown on the Schedule, if any, represent
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.Indirect costs were calculated in accordance with 2 CFR ?200.412 Direct and Indirect Costs. The Entity was approvedfor an indirect cost rate of 8.97% by the California Department of Education for each program which did not have apre-defined allowable indirect cost rate. The Entity did not elect to use the 10% de minimis cost rate as covered in 2CFR ?200.414 Indirect Costs. Actual indirect costs were charged at the following rates: Program CFDA# Indirect Cost RateWorkforce Innovation (WIOA) 17.259 8.90%Healthy Marriage Promotion and Responsible Fatherhood Grant 93.086 8.97%Vocational Education - Perkins 84.048 0.00%