Notes to SEFA
Title: Suprecepients
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Schedule presents both Type A and Type B federal assistance programs administered by the Center. The Uniform Guidance establishes the formula for determining the level of expenditures of disbursements to be used in defining Type A and Type B federal financial assistance programs. For the Center, Type A programs are those which exceed $750,000 in disbursements, expenditures, or distributions. The determination of major and nonmajor programs is based on the risk-based approach outlined in UniformGuidance.
De Minimis Rate Used: N
Rate Explanation: The Center elected not to use the 10-percent de minimis indirect cost rate allowed under the UniformGuidance.
The Center did not provide funds to subrecipients in the current fiscal year.