Notes to SEFA
Title: Outstanding Loans
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the
District and is presented on the Kansas regulatory basis of accounting, which includes cash disbursements,
accounts payable and encumbrances. The information presented in this schedule is 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 basic
financial statements.
De Minimis Rate Used: N
Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate.
The District did not have any outstanding loans under any federal grants as of June 30, 2024.
Title: Pass Through Numbers
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the
District and is presented on the Kansas regulatory basis of accounting, which includes cash disbursements,
accounts payable and encumbrances. The information presented in this schedule is 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 basic
financial statements.
De Minimis Rate Used: N
Rate Explanation: The District elected not to use the 10% de minimis indirect cost rate.
Pass through numbers have not been assigned to pass through grants on the Schedule of Expenditures of
Federal Awards.