Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and HHS Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. A Positive Approach to Teen Health (P.A.T.H., Inc.) has elected to use the 10 percent de-minimus indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.