Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of United Community School District #304 (the
"District") and is presented on the cash basis 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 in, or used in the preparation of, the Basic financial
statements.
De Minimis Rate Used: N
Rate Explanation: N/A
UNITED CUSD 304 DID NOT HAVE ANY SUBRECIPIENTS
Title: NON-CASH ASSISTANCE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of United Community School District #304 (the
"District") and is presented on the cash basis 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 in, or used in the preparation of, the Basic financial
statements.
De Minimis Rate Used: N
Rate Explanation: N/A
The following amounts were expended in the form of non-cash assistance by the district and should be included in the Schedule of Expenditures
of Federal Awards: NON-CASH COMMODITIES (AL 10.555)**: $46,683, OTHER NON-CASDH ASSISTANCE - DEPT. OF DEFENCE FRUITS & VEGETABLES $28,944. TOTAL NON-CASH $75,627.
Title: OTHER INFORMATION
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of United Community School District #304 (the
"District") and is presented on the cash basis 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 in, or used in the preparation of, the Basic financial
statements.
De Minimis Rate Used: N
Rate Explanation: N/A
Insurance coverage in effect paid with Federal funds during the fiscal year:
Property No
Auto No
General Liability No
Workers Compensation No
Loans/Loan Guarantees Outstanding at June 30: No
District had Federal grants requiring matching expenditures No