Notes to SEFA
Title: Reconciliation of Federal Expenditures per the SEFA to the Basic Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of Bowie Independent School District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: N/A
See the Notes to the SEFA for chart/table