Notes to SEFA
Accounting Policies: (A) Basis of Presentation - The accompanying Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting. Accordingly, expenditures are recognized when the liability is incurred. 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.(b) Law Enforcement Officer Reimbursement Agreement Program - Program expenditures represent federal reimbursements received during the year.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.