Notes to SEFA
Title: NOTE 1 - PURPOSE OF SCHEDULES
Accounting Policies: The Schedule of Expenditures of Federal Awards includes
the federal award activity of Sweetwater Union High School District and is presented on the accrual basis
of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost
rate allowed under the Uniform Guidance.
Schedule of Expenditures of Federal Awards: The Schedule of Expenditures of Federal Awards includes
the federal award activity of Sweetwater Union High School District and is presented on the 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). Expenditures are recognized following, as
applicable contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursement. The District has elected not to use the 10-percent de minimis indirect cost
rate allowed under the Uniform Guidance.
Title: NOTE 2 - EARLY RETIREMENT INCENTIVE PROGRAM
Accounting Policies: The Schedule of Expenditures of Federal Awards includes
the federal award activity of Sweetwater Union High School District and is presented on the accrual basis
of accounting.
De Minimis Rate Used: N
Rate Explanation: The District has elected not to use the 10-percent de minimis indirect cost
rate allowed under the Uniform Guidance.
Education Code Section 14502 requires certain disclosures in the financial statements of districts which
adopt Early Retirement Incentive Programs pursuant to Education Code Sections 22714 and 44929. For
the fiscal year ended June 30, 2023, the District did not adopt this program.