Title: Basis of Accounting
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
The information in the schedule is presented in accordance with the Uniform Guidance. The
Title: Basis of Accounting
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
schedule is prepared using the same accounting policies and basis of accounting as the financial
Title: Basis of Accounting
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
statements.
Title: CFDA Numbers
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
Uniform Guidance requires the schedule to show the total expenditures for each of the entity’s
Title: CFDA Numbers
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
federal financial assistance programs as identified in the Catalog of Federal Domestic Assistance
Title: CFDA Numbers
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
(CFDA). The CFDA is a government-wide compendium of individual federal programs. Each
Title: CFDA Numbers
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
program included in the CFDA is assigned a five-digit program identification number (CFDA
Title: CFDA Numbers
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
number).
Title: Major Programs
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used
Title: Major Programs
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
in defining major federal financial assistance. The federal awards tested as major programs were
Title: Major Programs
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
those with a CFDA number 16.575.
Title: Indirect Cost Rate
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
CAPSA has elected to apply a 10-percent de minimis indirect cost rate
Title: Indirect Cost Rate
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
for all federal awards.
Title: Purpose of the Schedule
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
The Schedule of Expenditures of the Federal Awards is a supplementary
Title: Purpose of the Schedule
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
schedule to the financial statements. The Schedule is required by
Title: Purpose of the Schedule
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
the U.S. Code of Federal Regulations Part 200, Uniform Administrative
Title: Purpose of the Schedule
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
Requirements, Cost Principles, and Audit Requirements for Federal
Title: Purpose of the Schedule
Accounting Policies: See additional notes
De Minimis Rate Used: Y
Rate Explanation: 10 percent deminimis cost rate used
Awards (Uniform Guidance).