Notes to SEFA
The schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of English Skills Learning Center (the Center). All federal awards received directly from federal agencies as well as federal awards passed through from other government agencies are included on the Schedule.
The Schedule is presented using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The Center has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.