Notes to SEFA
Accounting Policies: Expenditures reported in the schedules 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. Negative amounts shown on the schedules represent adjustments
or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through
entity identifying numbers are presented where applicable.
De Minimis Rate Used: N
Rate Explanation: N/A