Notes to SEFA
Title: Significant Accounting Policies
Accounting Policies: The District's Schedule of Federal Awards is reported on the cash basis. There were no subrecipients in FY23
De Minimis Rate Used: N
Rate Explanation: Did not use
Report is presented using the cash basis.
Title: General
Accounting Policies: The District's Schedule of Federal Awards is reported on the cash basis. There were no subrecipients in FY23
De Minimis Rate Used: N
Rate Explanation: Did not use
The basis is in accordance with Title 2 US Code of Federal- Regulations
Title: Subrecipients
Accounting Policies: The District's Schedule of Federal Awards is reported on the cash basis. There were no subrecipients in FY23
De Minimis Rate Used: N
Rate Explanation: Did not use
There were no subrecipients used in FY23
Title: Child Nutrition Cluster
Accounting Policies: The District's Schedule of Federal Awards is reported on the cash basis. There were no subrecipients in FY23
De Minimis Rate Used: N
Rate Explanation: Did not use
Commingled cash with USDA is assumed federal spent first.
Title: Food Donation Program
Accounting Policies: The District's Schedule of Federal Awards is reported on the cash basis. There were no subrecipients in FY23
De Minimis Rate Used: N
Rate Explanation: Did not use
Commodities are presented at fair value