Notes to SEFA
Expenditures reported on the Schedule are reported following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
A portion of the expenses for donated services and other in-kind support are excluded from the Agency’s financial statements in accordance with FASB ASC 958-605-25-16. Donated services and other in-kind support are included in the accompanying Schedule in accordance with applicable grant agreements, which are described in Note C to the Agency’s financial statements.