Notes to SEFA
Accounting Policies: Note 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the "schedule") includes the federal award activityof New England State Police Information Network, Inc. (the Organization) under programs of the federal government for theyear ended June 30, 2022. The information is this schedule is presented in accordance with the requirements ofthe Organization's grant through the U.S. Department of Justice and is in the format in complaince with Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards,("Uniform Guidance"). Because the schedule presents only a selected portion of the operations of the organization it is not intended to,and it does not, present the financial position, changes in net assets or cash flows of the organization.Note 2: Summary of Significant Accounting Policies(1) Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowableor are limited as to reimbursement.(2) Pass-through entity identifying numbers are presented where available.Note 3: Indirect Cost RateAll expenditures of the RISS program are considered direct costs, therefore, indirect cost rates are not applicable.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. All expenditures of the RISS program are considered direct costs, therefore, indirect cost rates are not applicable.