Notes to SEFA
Title: 1
Accounting Policies: Modified accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimus cost rate
This schedule is presented on the modified accrual basis of accounting.
Title: 2
Accounting Policies: Modified accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimus cost rate
Donated commodities are valued at their estimated fair value.
Title: 3
Accounting Policies: Modified accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimus cost rate
No amounts were passed through to subrecipients.
Title: 4
Accounting Policies: Modified accrual basis of accounting
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10% de minimus cost rate
The District has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.