Notes to SEFA
Title: Child Nutrition Cluster
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared using the regulatory basis of accounting as established in the Kansas Municipal Audit and Accounting Guide. Under the regulatory basis of accounting, revenues are recognized when cash is received. Expenditures include cash disbursements, accounts payable and encumbrances. Encumbrances are commitments of the District for future payments and are supported by a document evidencing the commitment, such as a purchase order or contract.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total expenditures under the Child Nutrition Cluster were $538,324.
Title: Education Stabilization
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared using the regulatory basis of accounting as established in the Kansas Municipal Audit and Accounting Guide. Under the regulatory basis of accounting, revenues are recognized when cash is received. Expenditures include cash disbursements, accounts payable and encumbrances. Encumbrances are commitments of the District for future payments and are supported by a document evidencing the commitment, such as a purchase order or contract.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
$21,451 of this grant was passed through to the Southeast Kansas Interlocal #637, a subrecipient.
Title: 477 Cluster
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared using the regulatory basis of accounting as established in the Kansas Municipal Audit and Accounting Guide. Under the regulatory basis of accounting, revenues are recognized when cash is received. Expenditures include cash disbursements, accounts payable and encumbrances. Encumbrances are commitments of the District for future payments and are supported by a document evidencing the commitment, such as a purchase order or contract.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total 477 Cluster expenditures were $11,250.