Notes to SEFA
Expenditures reported on the Schedule are reported on the basis of accounting generally accepted in the United States of America ("U.S. GAAP"). Such expenditures are recognized following the costs principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.