Notes to SEFA
Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity ofthe Agency and is presented on the modified accrual basis of accounting. The information in thisSchedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, someamounts presented in this Schedule may differ from amounts presented in, or used in the preparation ofthe modified accrual basis financial statements.NOTE 2 PASS-THROUGH GRANT NUMBERSAll pass-through entities listed above use the same Assistance Listing numbers as the federal grantors toidentify these grants and have not assigned any additional identifying numbers
De Minimis Rate Used: Y
Rate Explanation: The Agency elected to use an 8 percent de minimis indirect cost rate, as allowed under the UniformGuidance.