Notes to SEFA
Title: PASS-THROUGH PROGRAMS
Accounting Policies: Expenditures reported on the Schedule are presented in conformity with accounting principles
generally accepted in the United States and the amounts presented are derived from the
School District’s general ledger.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
Where the School District receives funds from a government entity other than the federal
government (pass-through), the funds are accumulated based upon the Assistance Listings
number advised by the pass-through grantor.
Identifying numbers, other than the Assistance Listing numbers, which may be assigned by
pass-through grantors are not maintained in the School District’s financial management
system. The School District has identified certain pass-through identifying numbers and
included them in the schedule of expenditures of federal awards, as available.
Title: INDIRECT COSTS
Accounting Policies: Expenditures reported on the Schedule are presented in conformity with accounting principles
generally accepted in the United States and the amounts presented are derived from the
School District’s general ledger.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
Indirect costs are included in the reported expenditures to the extent they are included in the
financial reports used as the source for the expenditures presented.
The School District did not elect to use the 10 percent de-minimis indirect cost rate as allowed
under the Uniform Guidance.
Title: MATCHING COSTS
Accounting Policies: Expenditures reported on the Schedule are presented in conformity with accounting principles
generally accepted in the United States and the amounts presented are derived from the
School District’s general ledger.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
Matching costs, i.e. the School District’s share of certain program costs, are not included in the
reported expenditures.
Title: NON-MONETARY FEDERAL PROGRAM
Accounting Policies: Expenditures reported on the Schedule are presented in conformity with accounting principles
generally accepted in the United States and the amounts presented are derived from the
School District’s general ledger.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
The School District is the recipient of a federal financial award program that does not result in
cash receipts or disbursements termed a non-monetary program. During the year ended June
30, 2023, the School District received food commodities, the fair value of which amounted to
$22,965 and is presented in the Schedule as National School Lunch Program (Division of
Donated Foods, Assistance Listing #10.555).