Notes to SEFA
Accounting Policies: This schedule is prepared on the same (accrual) basis of accounting as the financial statements. All of the states financial assistance were pass through federal awards. The accompanying notes are an integral part of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. The Agency has an approved indirect cost allocation plan with the Tennessee Department of Human Services.