Notes to SEFA
Accounting Policies: Eastern Illinois Area of Special Education's accounting policies comply with regulatory provisions prescribed by the Illinois State Board of Education, which is a comprehensive basis of accounting other than the accounting principles generally accepted in the United States of America. The Schedule of Expenditures of Federal Awards includes the federal awards of Eastern Illinois Area of Special Education and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.