Title: Basis of Presentation
Accounting Policies: 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).
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate
allowed under the Uniform Guidance
The accompanying Schedule of Expenditures of Dedereal Awards (Schedule) includes the Federal award activity of the Duval County District School Board under programs of the Federal government for the year ended June 30, 2024. 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: Summary of Significant Account Policies
Accounting Policies: 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).
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate
allowed under the Uniform Guidance
Expenditures are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
Title: Indirect Cost Rate
Accounting Policies: 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).
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate
allowed under the Uniform Guidance
The District has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance.
Title: Noncash Assistance: National School Lunch Program
Accounting Policies: 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).
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate
allowed under the Uniform Guidance
Includes $3,718,856.85 of donated food received (used) (Modified as appropriated.) during the fiscal year. Donated foods are valued at fair value as determined at the time of donation.
Title: Special Education - Grants to States
Accounting Policies: 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).
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate
allowed under the Uniform Guidance
Total ALN No. 84.027 expenditures: $35,902,538.92
Title: Substance Abuse and Mental Health Services - Projects of Regional and National Significance.
Accounting Policies: 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).
De Minimis Rate Used: N
Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate
allowed under the Uniform Guidance
Total ALN No. 93.243 expenditures: $431,015.31.