Notes to SEFA
Title: N/A
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Education and is presented on the accrual basis of accounting. The School District did not provide Federal Assistance to any Subrecipient.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal, state, and local expenditures were consolidated into a schoolwide plan for the fiscal year. See notes to the SEFA for table.
Title: N/A
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Education and is presented on the accrual basis of accounting. The School District did not provide Federal Assistance to any Subrecipient.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures for the School Breakfast Program were not maintained separately and are included in the National School Lunch Program.
Title: N/A
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Education and is presented on the accrual basis of accounting. The School District did not provide Federal Assistance to any Subrecipient.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The amounts shown for the Food Distribution Program represents the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the District during the current fiscal year.