Notes to SEFA
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Programs (Uniform Guidance), using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements.
De Minimis Rate Used: N
Rate Explanation: The district has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The district provided no federal awards to subrecipients.