Notes to SEFA
Title: Other Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Unified School District No. 489 Hays, Kansas, and is presented on the basis of accounting that demonstrates compliance with the regulatory basis of accounting of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District received federal awards in the form of noncash assistance valued at $108,675 from the Kansas Department of Education for the year ended June 30, 2022.