Notes to SEFA
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 allowed or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. The auditee has elected to use indirect cost rate negotiated with the United States Department of Justice, rather than the 10% de minimis indirect cost rate as allowed under Uniform Guidance.