Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Cartersville Board of Education and is
presented on the accrual basis of accounting.
The School District did not provide Federal Assistance to any Subrecipient.
The School District did not utilize the 10% de minimis indirect cost rate.
Federal, state and local expenditures were consolidated in a schoolwide plan for the fiscal year. The amounts of consolidated
schoolwide plan expenditures, by program, are as follows:
Title I, Part A - Grants to Local Educational Agencies $ 9 38,788
Title II - Improving Teacher Quality 1 59,467
Title III - Limited English Proficient 5 3,570
Title III - Immigrant 2 ,689
Title IV, Part A - Student Support and Academic Enrichment 7 1,663
(1) Expenditures for the School Breakfast Program were not maintained separately and are included in the National School Lunch
Program.
(2) The amounts shown for the Food Distribution Program represents the Federally assigned value of nonmonetary assistance for
donated commodities received and/or consumed by the District during the current fiscal year.
De Minimis Rate Used: N
Rate Explanation: The School District did not utilize the 10% de minimis indirect cost rate.