Notes to SEFA
Title: Other Expenditures
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of UnifiedSchool District No. 352 Goodland, Kansas, and is presented on the basis of accounting thatdemonstrates compliance with the regulatory basis of accounting of the State of Kansas, which is acomprehensive basis of accounting other than generally accepted accounting principles. The informationin this schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended June 30, 2022.