Notes to SEFA
Title: Non-cash commodities
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified cash basis of accounting, which is described in Note 1 to the District's basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Commodities received and expended are valued by the Food Service Section of the Department of Elementary and Secondary Education.
Title: 4. Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified cash basis of accounting, which is described in Note 1 to the District's basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District did not provide funds to subrecipients in the current year.