Notes to SEFA
Title: Program Clusters
Accounting Policies: The accounting policies used in preparing the schedule of expenditures of federal awards are the same as those used in the preparation of the fund financial statements as described in Note 1. B to the financial statements (Fund Financial Statements) except that school lunch and breakfast federal reimbursement revenues and food commodities received are also reported as expenditures.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Child Nutrition Cluster consists of CFDA 10.553, 10.555, 10.556, 10.582 and 10.559 and the Special Education Cluster includes CFDA 84.027A, 84.027X, 84.173A, and 84.173X. Each program cluster is treated as one program for major program determination and testing.