Notes to SEFA
Accounting Policies: The expenditures reported on the schedule are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negativeamounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business toamounts 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 wasapproved for an indirect cost rate of 6.97% by the California Department of Education for each program which didnot have a pre-defined allowable indirect cost rate. The District did not elect to use the 10% de minimis cost rate ascovered in 2 CFR ?200.414 Indirect Costs. The District charged indirect costs to two programs as detailed below:Program CFDA# Indirect Cost RateMigrant Education 84.011 0.47%Child Nutrition Cluster 10.553, 10.555 5.48%