Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are presented on the same basis of accounting and the same significant accounting policies, as applicable, as those used for the financial statements; however, the expenditures
include transfers out. Such expenditures are recognized following the
cost principles contained in the Uniform Guidance, wherein certain
types of expenditures are not allowable or are liminted as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying Schedule of Expenditures of Federal Awards
(the “Schedule”) includes the federal award activity of the School District udner programs of the federal government for
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are presented on the same basis of accounting and the same significant accounting policies, as applicable, as those used for the financial statements; however, the expenditures
include transfers out. Such expenditures are recognized following the
cost principles contained in the Uniform Guidance, wherein certain
types of expenditures are not allowable or are liminted as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
the year ended June 30, 2023. 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
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are presented on the same basis of accounting and the same significant accounting policies, as applicable, as those used for the financial statements; however, the expenditures
include transfers out. Such expenditures are recognized following the
cost principles contained in the Uniform Guidance, wherein certain
types of expenditures are not allowable or are liminted as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance). Because the schedule
presents only a selected portion of the operations of the
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are presented on the same basis of accounting and the same significant accounting policies, as applicable, as those used for the financial statements; however, the expenditures
include transfers out. Such expenditures are recognized following the
cost principles contained in the Uniform Guidance, wherein certain
types of expenditures are not allowable or are liminted as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
School District, it is not intended to an does not present the
financial position, changes in net position, or cash flows of the
School District.
Title: Other Items
Accounting Policies: Expenditures reported on the Schedule are presented on the same basis of accounting and the same significant accounting policies, as applicable, as those used for the financial statements; however, the expenditures
include transfers out. Such expenditures are recognized following the
cost principles contained in the Uniform Guidance, wherein certain
types of expenditures are not allowable or are liminted as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: N/A
Donated commodities of $227,913 are included in the National School Lunch Program.