Notes to SEFA
Title: DONATED COMMODITIES
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Dougherty County Board of Education (the "School System") and is presented on the accrual basis of accounting. The information in this schedule is presented 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 ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Child Nutrition Cluster includes $521,252 of non-cash expenditures in the form of donated food commodities.
Title: SUBRECIPIENTS
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Dougherty County Board of Education (the "School System") and is presented on the accrual basis of accounting. The information in this schedule is presented 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 ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The School System did not pass through any funds to subrecipients for the year ended June 30, 2022.
Title: TRANSFERS
Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Dougherty County Board of Education (the "School System") and is presented on the accrual basis of accounting. The information in this schedule is presented 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 ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended June 30, 2022, $1,541,386 was transferred to the Title I, Grants to Local Educational Agencies program from the Supporting Effective Instruction - State Grants program ($881,452) and the Student Support and Academic Enrichment program ($659,934). Expenditures of transfers are reflected within the receiving program.