Notes to SEFA
Title: Purpose of schedules - Schedule of Expenditures of Federal Awards
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the SELPA and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: As the agency authorized by the United States Department of Education to approve California kindergarten through grade twelve (K–12) local educational agency (LEA) indirect cost rates, the California Department of Education (CDE) has reviewed the 2020–21 standardized account code structure (SACS) expenditure data and has finalized the approved indirect cost rates. The rates are for use, as allowable, with 2022–23 federal and state programs. As such the district may not use the de minimis rate.
The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the SELPA and
is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance
with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts
presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial
statements.
The accompanying Schedule of Expenditures of Federal Awards includes the Federal grant activity of the SELPA and
is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance
with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts
presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial
statements.
The SELPA passes-through certain Federal assistance received to other governments (subrecipients). The
subrecipient agencies have certain compliance responsibilities related to administering these Federal Programs.
Under Uniform Guidance, the SELPA is responsible for monitoring subrecipients to help assure that Federal awards
are used for authorized purposes in compliance with laws, regulations, and the provisions of contracts or grant
agreements, and that performance goals are achieved.
Program Name
AL
Number
Amounts Provided to
Subrecipients
Special Education Cluster
IDEA Basic Local Assistance Entitlement, Part B, Sec 611 84.027 $ 14,033,265
IDEA Mental Health Average Daily Attendance (ADA)
Allocation, Part B, Sec 611 84.027A 843,112
IDEA Preschool Grants, Part B, Section 619 (Age 3-4-5) 84.173 298,385
Subtotal Special Education Cluster 15,174,762
ARP IDEA Part C, Early Education Program 84.181X 40,000
IDEA Early Intervention Grants, Part C 84.181 224,613
Total $ 15,439,375