Audit 326545

Title: OTHER DISCLOSURES Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable programs 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. The federal expenditures are recognized under the Uniform Guidance. 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 has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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.

Title: SCOPE OF AUDIT Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable programs 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. The federal expenditures are recognized under the Uniform Guidance. 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 has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District is an independent municipal corporation. All federal grant operations of the District are included in the scope of the single audit.

Title: SUBRECIPIENTS Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable programs 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. The federal expenditures are recognized under the Uniform Guidance. 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 has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were provided to subrecipients.

Title: NON-MONETARY FEDERAL PROGRAM Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable programs 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. The federal expenditures are recognized under the Uniform Guidance. 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 has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The District is the recipient of a federal award program that does not result in cash receipts or disbursements. The District was granted $18,203 of commodities under the National School Lunch Program (Assistance Listing 10.555) and $24,152 under the Fresh Fruit and Vegetable Program (Assistance Listing 10.582).

Title: FEDERAL SOURCES AND OTHER REVENUES Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable programs 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. The federal expenditures are recognized under the Uniform Guidance. 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 has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. A schedule reconciling the expenditures per the accompanying schedule of expenditures of federal awards to the federal aid revenues per the District’s Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Fund for the year ended June 30, 2024, is as follows: $2,888,314 Amount per Schedule of Expenditures of Federal Awards, Add $390,256 Enivornmental Protection Agency Clean Bus Rebate, Add $12,264 Medicaid Assistance, Total $3,290,834 federal sources and surplus food.