Notes to SEFA
Title: Program Clusters
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District generally does not use an indirect cost, therefore they have not elected to use the 10% de minimis indirect cost rate.
The Child Nutrition Cluster consists of Assistance Listing (AL) 10.553, 10.555, and 10.559 and the Special Education Cluster includes AL 84.027 and 84.173. Each program cluster is treated as one program for major program determination and testing.
Title: Schoolwide Program
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District and is presented on the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The District generally does not use an indirect cost, therefore they have not elected to use the 10% de minimis indirect cost rate.
For July 2019 through September 2020, the district combined awards from Title I, Part A, Improving Basic Programs (AL 84.010A), Title IV, Part A, Student Support and Academic Enrichment (AL 84.424A), and Title V, Part B, Subpart 2, Rural-Low Income Schools (AL 84.358B) into a Statewide Program to improve overall educational services. The Schoolwide Program utilized $329,147 from Title I, Part A, Improving Basic Programs, $10,000 from Title IV, Part A, Student Support and Academic Enrichment, and $4,600 from Title V, Part B, Subpart 2, Rural-Low Income Schools. For July 2020 through September 2021, the District utilized $328,941 from Title I, Part A, Improving Basic Programs for the Schoolwide Program. These funds are reported under the original funding source on the Schedule of Expenditures of Federal Awards.