Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of West Central CUSD 235 and is presented on the cash basis method of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented.
De Minimis Rate Used: N
Rate Explanation: N/A
Of the federal expenditures presented in the schedule, West Central CUSD 235 provided NO federal awards to subrecipients.
Title: NON-CASH ASSISTANCE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of West Central CUSD 235 and is presented on the cash basis method of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented.
De Minimis Rate Used: N
Rate Explanation: N/A
The following amounts were expended in the form of non-cash assistance by West Central CUSD 235 and should be included in the Schedule of Expenditures of Federal Awards :NON-CASH COMMODITIES (ALN 10.555)**: $43,048 OTHER NON-CASH ASSISTANCE - DEPT. OF DEFENSE FRUITS & VEGETABLES $8,565 Total Non-Cash$51,613.