Notes to SEFA
Title: Non-Cash Federal Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant expenditure activity for the
financial statements of the organization. The schedule is presented on the accrual basis of accounting. The information in
this schedule is presented in accordance with the requirements of Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The District did not use the de minimis cost rate. The de minimis cost rate is not consistently applied to all grants, per grant requirements
The District receives USDA Commodities for use in sponsoring the National School Lunch program. The value of received for
the year ended June 30, 2023 was $686,576 and is reported in the Schedule of Expenditures of Federal under the Department
of Agriculture Commodities program, ALN 10.555. Commodities are recorded as revenues and expenditures in the food
service fund.
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant expenditure activity for the
financial statements of the organization. The schedule is presented on the accrual basis of accounting. The information in
this schedule is presented in accordance with the requirements of Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The District did not use the de minimis cost rate. The de minimis cost rate is not consistently applied to all grants, per grant requirements
The District did not provide any federal awards to subrecipients during the year.