Audit 29474

Accounting Policies: 1.GENERALThe Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of Donna Independent School District (the District). The Districts reporting entity is defined in Note I of the financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards.In accordance with TEA instructions, federal funds for the E-Rate Program have been excluded from the Schedule of Expenditures of Federal Awards.Federal program revenues for R.O.T.C, the Child Nutrition Cluster, School Health and Related Service (SHARS), Medicaid Administrative Claims (MAC), and reimbursement of indirect costs are reported in the General Fund. All other federal programs are accounted for and reported in Special Revenue Funds.2.BASIS OF ACCOUNTING AND PRESENTATIONThe Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The Districts significant accounting policies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financial statements. The Schedule of Expenditures of Federal Awards 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 of the amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements.3. PASS-THROUGH EXPENDITURESNone of the federal programs expended by the District were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.