Notes to SEFA
Title: Sub-recipient Payments
Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance and OMB CircularA-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures arenot allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no awards passed through to sub-recipients during the fiscal year ended June 30, 2022.