Notes to SEFA
Title: Food Distribution
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The accrual basis recognizes revenue when earned, and expenditures are recognized when the obligation is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.The District has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.Amounts passed-through to subrecipients during the year ended June 30, 2022 totaled $32,200 and were entirely for Career and Technical Education Basic Grants to States (CFDA Number 84.048 A).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amounts for the food distribution program (CFDA Number 10.555) include a dollar value assigned to commodities based on prices provided by the State Department of Elementary and Secondary Education. Expenditures reported for commodities are included in the National School Lunch Program and represent the value of commodities received during the year ended June 30, 2022. A recap of all expenditures included in CFDA Number 10.555 is as follows:CFDA 10.555National School Lunch Program$2,301,732Commodities179,240Food & Nutrition Services Snack Program18,831Child Nutrition Program EOC55,218$2,555,021