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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. (3) Connecticut Center for Advanced Technology, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. (4) CCAT negotiates indirect billing rates with the Office of Naval Research. The following rates were applied to 2025 program cost based on actual rates calculated: (a) Fringe benefits = 38.90% distributed against salaries/ wages. (b) Overhead lab = 72.82% applied to each program based on direct salaries /wages and fringe for employees at CCAT’s Advanced Technology Center. (c) Overhead Pitkin = 12.62% applied to each program based on direct salaries / wages and fringe for employees at CCAT’s Pitkin location. (d) G&A = 29.78% applied against total direct cost including overhead (excludes capital purchases, pass-through transactions, major subawards over $1M).
(4) CCAT negotiates indirect billing rates with the Office of Naval Research. The following rates were applied to 2025 program cost based on actual rates calculated: (a) Fringe benefits = 38.90% distributed against salaries / wages. (b) Overhead lab = 72.82% applied to each program based on direct salaries /wages and fringe for employees at CCAT’s Advanced Technology Center. (c) Overhead Pitkin = 12.62% applied to each program based on direct salaries / wages and fringe for employees at CCAT’s Pitkin location. (d) G&A = 29.78% applied against total direct cost including overhead (excludes capital purchases, pass-through transactions, major subawards over $1M).