Notes to SEFA
Accounting Policies: 1. GENERAL
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal
award programs of Brownsville ISD (the "District"). The District’s reporting entity is defined in
Note I of the financial statements. Federal awards received directly from federal agencies, as well
as federal awards passed through other government agencies, are included on the Schedule of
Expenditures of Federal Awards.
In accordance with TEA instructions, federal funds for the School Health and Related Services
(SHARS) have been excluded from the Schedule of Expenditures of Federal Awards.
Federal funds for R.O.T.C, the Child Nutrition Cluster, the Child and Adult Care Food Program,
School Health and Related Services (SHARS), Medicaid Administrative Claims (MAC), and
revenues for indirect costs are reported in the General Fund. All other federal programs are
accounted for and reported in Special Revenue Funds.
2. BASIS OF ACCOUNTING AND PRESENTATION
The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of
accounting. The District’s significant accounting policies, including the modified accrual basis of
accounting, are presented in Note 1 of the basic financial statements.
The Schedule of Expenditures of Federal Awards is presented in accordance with the requirements
of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of
the amounts presented in this Schedule may differ from amounts presented in, or used in the
preparation of, the financial statements.
3. PASS-THROUGH EXPENDITURES
None of the federal programs expended by the District were provided to subrecipients.
4. INDIRECT COSTS
The District has received a negotiated indirect cost rate from TEA and may not elect to use a
de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate