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 allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Law Services has not elected to use the ten percent de minims indirect cost rate as allowed under the Uniform Guidance, but rather the rates established directly with the respective federal agency.