Notes to SEFA
Title: DONATED COMMODITIES
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the RockdaleCounty Board of Education (the School System) and is presented on the accrual basis ofaccounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the preparation of, thefinancial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Child Nutrition Cluster includes $1,370,611 of non-cash expenditures in the form of donated food commodities.
Title: SUBRECIPIENTS
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the RockdaleCounty Board of Education (the School System) and is presented on the accrual basis ofaccounting.The information in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the preparation of, thefinancial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The School System did not pass-through funds to any subrecipient during the year ended June 30, 2022.