Notes to SEFA
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: Y
Rate Explanation: The University has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for the following Federal Grant Program: CFDA Number Program Name 12.903 NSA: GenCyber 21.027 DOT – Maricopa County 47.076 NSF – STEM Education