Notes to SEFA
Accounting Policies: The expenditures reported on the schedule 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. Negative
amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to
amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Indirect costs were calculated in accordance with 2 CFR §200.412 Direct and Indirect Costs. The District was
approved for an indirect cost rate of 6.86% by the California Department of Education for each program which did
not have a pre-defined allowable indirect cost rate. The District did not elect to use the 10% de minimis cost rate as
covered in 2 CFR §200.414 Indirect Costs. The District charged indirect costs to two programs as detailed below:
Program AL # Indirect Cost Rate
Title II 84.367 5.00%
Child Nutrition 10.553, 10.555 5.11%