Notes to SEFA
Title: Child Nutrition Cluster
Accounting Policies: Expenditures are reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District commingles cash receipts from the US Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the District assumes it expends Federal monies first.
Title: Food Donation Program
Accounting Policies: Expenditures are reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective programs that benefitted from the use of those donated food commodities.