Notes to SEFA
(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR Part 230, Costs Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
(2) Family Service has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Family Service used an approved indirect rate of 20.6% during 2025.