Title: Note 1. Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) 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 in this schedule was prepared on the accrual basis of accounting and 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. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the
financial statements.
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: N
Rate Explanation: No amounts were provided to subrecipients. 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 for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures. The District is the recipient of a federal award program that does not result in cash receipts or disbursements
termed a "non-monetary program". During the year ended June 30, 2024, the District received $67,454 worth of
commodities under the National School Lunch Program (Assistance Listing Number #10.555).
The accompanying schedule of expenditures of federal awards (the schedule) 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 in this schedule was prepared on the accrual basis of accounting and 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. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the
financial statements.
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: Note 2. Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) 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 in this schedule was prepared on the accrual basis of accounting and 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. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the
financial statements.
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: N
Rate Explanation: No amounts were provided to subrecipients. 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 for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures. The District is the recipient of a federal award program that does not result in cash receipts or disbursements
termed a "non-monetary program". During the year ended June 30, 2024, the District received $67,454 worth of
commodities under the National School Lunch Program (Assistance Listing Number #10.555).
No amounts were provided to subrecipients.
Title: Note 3. Indirect Costs
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) 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 in this schedule was prepared on the accrual basis of accounting and 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. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the
financial statements.
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: N
Rate Explanation: No amounts were provided to subrecipients. 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 for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures. The District is the recipient of a federal award program that does not result in cash receipts or disbursements
termed a "non-monetary program". During the year ended June 30, 2024, the District received $67,454 worth of
commodities under the National School Lunch Program (Assistance Listing Number #10.555).
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 for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures.
Title: Note 4. Non-Monetary Federal Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) 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 in this schedule was prepared on the accrual basis of accounting and 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. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the
financial statements.
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: N
Rate Explanation: No amounts were provided to subrecipients. 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 for the data presented. The District has elected not to use the 10 percent de
minimus indirect cost rate as allowed under the Uniform Guidance. Matching costs (the District's share of certain
program costs) are not included in the reported expenditures. The District is the recipient of a federal award program that does not result in cash receipts or disbursements
termed a "non-monetary program". During the year ended June 30, 2024, the District received $67,454 worth of
commodities under the National School Lunch Program (Assistance Listing Number #10.555).
The District is the recipient of a federal award program that does not result in cash receipts or disbursements
termed a "non-monetary program". During the year ended June 30, 2024, the District received $67,454 worth of
commodities under the National School Lunch Program (Assistance Listing Number #10.555).