Notes to SEFA
Title: Note 2: Noncash Programs
Accounting Policies: Note 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards, using the modifiedaccrual basis of accounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance, wherein certain types of expenditures are not allowable orare limited to reimbursement. Therefore, some amounts presented in this schedule may differfrom amounts presented in the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Commodities donated to the District by the U.S Department of Agriculture (USDA) of $37,536 arevalued based on the USDAs Donated Commodity Price List. These are shown as part of theNational School Lunch Program (10.555).
Title: Note 4: Subrecipients
Accounting Policies: Note 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards, using the modifiedaccrual basis of accounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance, wherein certain types of expenditures are not allowable orare limited to reimbursement. Therefore, some amounts presented in this schedule may differfrom amounts presented in the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not pass through any federal funds to sub-recipients during the year ended June30, 2022.