Notes to SEFA
Title: Child Nutrition Cluster
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate.
The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this schedule, the School District assumes it expends federal monies first.
Title: Food Donation Program
Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate.
The School District reports commodities consumed on the schedule at the entitlement value. The School District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.