Notes to SEFA
Title: Subrecipients
Accounting Policies: The schedule of expenditures of federal awards is prepared on the basis of cash receipts and disbursements. Accordingly, receipts are recognized when cash is received and dis-bursements are recognized when cash is disbursed. Certain federal program expenditures are based on allowable cash disbursements specifically identified as federal program costs in the District's accounts or allowable indirect costs from District accounts not specifically identified as federal program costs, or a combination of direct and indirect costs.
De Minimis Rate Used: N
Rate Explanation: For certain federal programs, the District may be allowed to utilize an indirect cost rate as determined by the federal program or a negotiated indirect cost rate. The District may otherwise utilize a de minimis indirect cost rate when allowed by the federal pro-gram. For these federal programs, federal expenditures included amount determined as indirect costs. The District did not utilize any indirect cost rate to determine indirect costs. As such, federal expenditures reported do not include any indirect costs.
The District expended no awards to subrecipients during the year.
Title: Food Donation
Accounting Policies: The schedule of expenditures of federal awards is prepared on the basis of cash receipts and disbursements. Accordingly, receipts are recognized when cash is received and dis-bursements are recognized when cash is disbursed. Certain federal program expenditures are based on allowable cash disbursements specifically identified as federal program costs in the District's accounts or allowable indirect costs from District accounts not specifically identified as federal program costs, or a combination of direct and indirect costs.
De Minimis Rate Used: N
Rate Explanation: For certain federal programs, the District may be allowed to utilize an indirect cost rate as determined by the federal program or a negotiated indirect cost rate. The District may otherwise utilize a de minimis indirect cost rate when allowed by the federal pro-gram. For these federal programs, federal expenditures included amount determined as indirect costs. The District did not utilize any indirect cost rate to determine indirect costs. As such, federal expenditures reported do not include any indirect costs.
The amounts shown for the Food Distribution Program is the value of the free commodities received by the District during the year.