Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activity of the Unified School District No. 469, Lansing, Kansas (the District) under programs of the
federal government for the year ended June 30, 2023. The information in the Schedule 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 (Uniform
Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in,
or used in the preparation of, the financial statement. Because the Schedule presents only a selected
portion of the operations of the District, it is not intended to and does not present the financial position
of the District.
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.