Notes to SEFA
Title: SCHOOL BREAKFAST PROGRAM
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Educationand is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures for the School Breakfast Program were not maintained separately and are included in the National School Lunch Program.
Title: Consolidated Schoolwide Plan
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Educationand is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal, state and local expenditures were consolidated in a schoolwide plan for the fiscal year. The amounts of consolidated schoolwideplan expenditures, by program, are as follows:Title I, Part A - Grants to Local Educational Agencies $891,315Title II - Improving Teacher Quality $128,608Title III - Limited English Proficient $55,335Title III - Immigrant $20,430Title IV, Part A - Student Support and Academic Enrichment $69,358
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Educationand is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The School District did not provide federal assistance to any subrecipient.
Title: Donated Commodities
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Educationand is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The amounts shown for the Food Distribution Program represent the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the District during the current fiscal year.