Title: Summary of certain significant accounting policies
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal
award programs administered by the District, which is described in Note 1 to the District's
accompanying financial statements, using the modified accrual basis of accounting. Federal awards
that are included in the schedule may be received directly from federal agencies, as well as federal
awards that are passed through from other government agencies. The information is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Unifo1m Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Indirect costs may be included in the reported expenditures, to the extent that they are
included in the federal financial reports used as the source of the data presented. The District's
policy is not to charge federal award programs with indirect costs.
Matching costs (the District's share of certain program costs) are not included in the reported
expenditures. The basis of accounting varies by federal program consistent with the underlying
regulations pertaining to each program. The amounts reported as federal expenditures were obtained
from the federal financial reports for the applicable program and periods. The amounts reported in
these reports are prepared from records maintained for each program, which are reconciled with the
District's financial reporting system.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards presents the activity of federal
award programs administered by the District, which is described in Note 1 to the District's
accompanying financial statements, using the modified accrual basis of accounting. Federal awards
that are included in the schedule may be received directly from federal agencies, as well as federal
awards that are passed through from other government agencies. The information is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Unifo1m Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Indirect costs may be included in the reported expenditures, to the extent that they are
included in the federal financial reports used as the source of the data presented. The District's
policy is not to charge federal award programs with indirect costs.
Matching costs (the District's share of certain program costs) are not included in the reported
expenditures. The basis of accounting varies by federal program consistent with the underlying
regulations pertaining to each program. The amounts reported as federal expenditures were obtained
from the federal financial reports for the applicable program and periods. The amounts reported in
these reports are prepared from records maintained for each program, which are reconciled with the
District's financial reporting system.
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal
award programs administered by the District, which is described in Note 1 to the District's
accompanying financial statements, using the modified accrual basis of accounting. Federal awards
that are included in the schedule may be received directly from federal agencies, as well as federal
awards that are passed through from other government agencies. The information is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Unifo1m Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Indirect costs may be included in the reported expenditures, to the extent that they are
included in the federal financial reports used as the source of the data presented. The District's
policy is not to charge federal award programs with indirect costs.
Matching costs (the District's share of certain program costs) are not included in the reported
expenditures. The basis of accounting varies by federal program consistent with the underlying
regulations pertaining to each program. The amounts reported as federal expenditures were obtained
from the federal financial reports for the applicable program and periods. The amounts reported in
these reports are prepared from records maintained for each program, which are reconciled with the
District's financial reporting system.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
No amounts were provided to subrecipients.
Title: Food distribution
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal
award programs administered by the District, which is described in Note 1 to the District's
accompanying financial statements, using the modified accrual basis of accounting. Federal awards
that are included in the schedule may be received directly from federal agencies, as well as federal
awards that are passed through from other government agencies. The information is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Unifo1m Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Indirect costs may be included in the reported expenditures, to the extent that they are
included in the federal financial reports used as the source of the data presented. The District's
policy is not to charge federal award programs with indirect costs.
Matching costs (the District's share of certain program costs) are not included in the reported
expenditures. The basis of accounting varies by federal program consistent with the underlying
regulations pertaining to each program. The amounts reported as federal expenditures were obtained
from the federal financial reports for the applicable program and periods. The amounts reported in
these reports are prepared from records maintained for each program, which are reconciled with the
District's financial reporting system.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Nonmonetary assistance is recorded in the schedule at the fair market value of the
commodities received and disbursed. The District was granted $42,135 of commodities under the
National School Lunch Program (CFDA 10.555).
Title: Other Disclosures
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of federal
award programs administered by the District, which is described in Note 1 to the District's
accompanying financial statements, using the modified accrual basis of accounting. Federal awards
that are included in the schedule may be received directly from federal agencies, as well as federal
awards that are passed through from other government agencies. The information is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Unifo1m Guidance). Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Indirect costs may be included in the reported expenditures, to the extent that they are
included in the federal financial reports used as the source of the data presented. The District's
policy is not to charge federal award programs with indirect costs.
Matching costs (the District's share of certain program costs) are not included in the reported
expenditures. The basis of accounting varies by federal program consistent with the underlying
regulations pertaining to each program. The amounts reported as federal expenditures were obtained
from the federal financial reports for the applicable program and periods. The amounts reported in
these reports are prepared from records maintained for each program, which are reconciled with the
District's financial reporting system.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
No insurance is carried specifically to cover equipment purchased with federal funds. Any
equipment purchased with federal funds has only a nominal value, and is covered by the District's
casualty insurance policies.
There were no loans or loan guarantees outstanding at year-end.