Notes to SEFA
Title: Accounting Policy
Accounting Policies: The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with 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).
The District did not receive any donations of personal protective equipment (PPE) including medical supplies, during 2022-2023. This information has not been audited
De Minimis Rate Used: N
Rate Explanation: The United States Department of Education (ED) has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California's local educational agencies (LEAs).
The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with 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).
Title: Deminimis IDCR
Accounting Policies: The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with 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).
The District did not receive any donations of personal protective equipment (PPE) including medical supplies, during 2022-2023. This information has not been audited
De Minimis Rate Used: N
Rate Explanation: The United States Department of Education (ED) has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California's local educational agencies (LEAs).
The District has not used the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: PPE
Accounting Policies: The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with 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).
The District did not receive any donations of personal protective equipment (PPE) including medical supplies, during 2022-2023. This information has not been audited
De Minimis Rate Used: N
Rate Explanation: The United States Department of Education (ED) has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California's local educational agencies (LEAs).
The District did not receive any donations of personal protective equipment (PPE) including medical supplies during 2022-2023. This information has not been audited.