Notes to SEFA
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures
are recognized following cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowed or are limited as to reimbursement. Part C expenditures are based on state
contract budget allocations.
De Minimis Rate Used: N
Rate Explanation: The Center did not elect to use the 10% de minimis method for indirect cost rate allowed under the Uniform
Guidance.