Notes to SEFA
Accounting Policies: The expenditures reported on the schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Indirect costs were calculated in accordance with 2 CFR ?200.412 Direct and Indirect Costs. The District used an indirect cost rate of 10.28% based on the rate approved by the California Department of Education for each program which did not have a pre-defined allowable indirect cost rate. The District did not elect to use the 10% de minimis cost rate as covered in 2 CFR ?200.414 Indirect Costs. The following programs utilized a lower indirect cost rate based on program restrictions or other factors determined by the District: Program CFDA # Indirect Cost RateESSA School Improvement Funding for LEAs 84.010 9.42%CARES Act - ESSER 84.425D 6.05%Summer Food Service Program 10.559 0.00%