Notes to SEFA
Accounting Policies: Pass-Through State Agencies Expenditures of federal awards for funds passed-through state agencies is based on information provided by the Commonwealth of Massachusetts Operational Services Division. Expenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.