Title: (1) General
Accounting Policies: The schedule of expenditures of federal awards (Schedule) is presented using the modified accrual basis of accounting, as described in Note 1 of the notes to the District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District's basic financial statements but agrees in all material respects.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) presents the expenditures of all federal financial assistance programs of the Los Angeles Unified School District (District). The District's reporting entity is defined in the notes to the District's basic financial statements. The information in this Schedule 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).
Title: (2) Basis of Accounting
Accounting Policies: The schedule of expenditures of federal awards (Schedule) is presented using the modified accrual basis of accounting, as described in Note 1 of the notes to the District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District's basic financial statements but agrees in all material respects.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule is presented using the modified accrual basis of accounting, as described in Note 1 of the notes to the District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District's basic financial statements but agrees in all material respects.
Title: (3) Indirect Cost Rate
Accounting Policies: The schedule of expenditures of federal awards (Schedule) is presented using the modified accrual basis of accounting, as described in Note 1 of the notes to the District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District's basic financial statements but agrees in all material respects.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: (4) Noncash Assistance
Accounting Policies: The schedule of expenditures of federal awards (Schedule) is presented using the modified accrual basis of accounting, as described in Note 1 of the notes to the District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District's basic financial statements but agrees in all material respects.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Included in the Schedule is (Assistance Listing (AL) #10.555) $19,009,086 of donated food commodities received from the U.S. Department of Agriculture, passed-through California Department of Education, during the year ended June 30, 2024.
Title: (5) U.S. Department of Homeland Security - Disaster Grants - Public Assistance (Presidentially Declared Disasters) (AL #97.036)
Accounting Policies: The schedule of expenditures of federal awards (Schedule) is presented using the modified accrual basis of accounting, as described in Note 1 of the notes to the District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District's basic financial statements but agrees in all material respects.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The District incurred eligible expenditures for its COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Testing and Vaccination Program during fiscal years 2019-20 through
2022-23. In fiscal year 2023-24, the California Governor’s Office of Emergency Services approved the District’s project worksheets. The breakdown of the $483,779,158 in expenditures reporting on the Schedule
by fiscal year is as follows:
Title: (6) Federal Communications Commission – COVID-19-Emergency Connectivity Fund Program (ECF) (AL #32.009)
Accounting Policies: The schedule of expenditures of federal awards (Schedule) is presented using the modified accrual basis of accounting, as described in Note 1 of the notes to the District's basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the District's basic financial statements but agrees in all material respects.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Of the total $39,700,944 reported for ECF, $5,581,843 is related to the expenditure incurred in fiscal year 2021-22, while the remaining amount was incurred within the fiscal year 2023-24.