Notes to SEFA
Title: Non Monetary Federal Program
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures 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. Pass-through enity identifying numbers are presented where available. The district has not elected to use the 10 percent de minimis indirect rate as allowed under the Uniform Guidance
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate
The District is the ecipient of a federal award program that does not result in cas receipts or disbursements termed a non-monetary program. During the year ended June 30, 2023 the District used $47,685 worth of commodities.