Notes to SEFA
Accounting Policies: 1. GENERALThe Schedule of Expenditures of Federal Awards presents the activity of all applicable federalaward programs of Brownsville ISD. The Districts reporting entity is defined in Note I of thefinancial statements. Federal awards received directly from federal agencies, as well as federalawards passed through other government agencies, are included on the Schedule of Expenditures ofFederal Awards.In accordance with TEA instructions, federal funds for the School Health and Related Services(SHARS) have been excluded from the Schedule of Expenditures of Federal Awards.Federal funds for R.O.T.C, the Child Nutrition Cluster, the Child and Adult Care Food Program,School Health and Related Services (SHARS), Medicaid Administrative Claims (MAC), andrevenues for indirect costs are reported in the General Fund. All other federal programs areaccounted for and reported in Special Revenue Funds.2. BASIS OF ACCOUNTING AND PRESENTATIONThe Schedule of Expenditures of Federal Awards is presented using the modified accrual basis ofaccounting. The Districts significant accounting policies, including the modified accrual basis ofaccounting, are presented in Note 1 of the basic financial statements.The Schedule of Expenditures of Federal Awards is presented in accordance with the requirementsof Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some ofthe amounts presented in this Schedule may differ from amounts presented in, or used in thepreparation of, the financial statements.3. PASS-THROUGH EXPENDITURESNone of the federal programs expended by the District were provided to subrecipients.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.