Audit 11399

Accounting Policies: 1. GENERAL The Schedule of Expenditures of Federal and State Awards (the “Schedule”) presents the activity of all applicable federal and state award programs of Donna Independent School District (the “District”). The District’s reporting entity is defined in Note I of the financial statements. Federal and state awards received directly from federal and state agencies, as well as federal and state awards passed through other government agencies, are included on the Schedule. In accordance with TEA instructions, federal funds for the School Health and Related Services (SHARS) and the E-Rate Program have been excluded from the Schedule. Federal program revenues for J.R.O.T.C, the Child Nutrition Cluster, SHARS, Medicaid Administrative Claims (MAC), Commodity Supplemental Food Program, Child and Adult Care Food Program (CACFP), Disasters Grant, and reimbursement of indirect costs are reported in the General Fund. All other federal programs are accounted for and reported in Special Revenue Funds. 2. BASIS OF ACCOUNTING AND PRESENTATION The Schedule is presented using the modified accrual basis of accounting. The District’s significant accounting policies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financial statements. The Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Texas Grant Management Standards (TxGMS). Therefore, some of the amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 3. PASS-THROUGH EXPENDITURES None of the federal and state programs expended by the District were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.