Notes to SEFA
Title: Foster Care Payments
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 allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Children's Receiving Home has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The amount of federal and state awards for Foster Care Title IV-E expenditures included in the accompanying schedule have been estimated based on cost-sharing percentages through June 30, 2022 for foster care on a County-wide basis.