Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the
District and is presented on the modified accrual basis of accounting. The information in this schedule is
presented in accordance with the requirements of Uniform Guidance.
The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance), Subpart F, Section 510(b).
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use 10% de minimis indirect cost rate as covered in 2 CFR Part 200 Section
414 “Indirect (F&A) Costs”.