Notes to SEFA
Title: Additional Note #1
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the District’s basic financial statements. The pass-through entities listed above use the same federal Assistance Listing Numbers (ALN) as the federal grantors to identify these grants.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate.
The District had $159,362 of noncash assistance included in the National School Lunch Program, federal ALN 10.555.
Title: Additional Note #2
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the District’s basic financial statements. The pass-through entities listed above use the same federal Assistance Listing Numbers (ALN) as the federal grantors to identify these grants.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate.
The District transferred $118,958 into Title I – federal ALN 84.010 from other Title programs during the year.