Notes to SEFA
Accounting Policies: The expenditures reported on the schedule are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative
amounts shown on the schedule, if any, represent adjustments or credits made in the normal course of business to
amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Indirect costs were calculated in accordance with 2 CFR §200.412 Direct and Indirect Costs. The District used an
indirect cost rate of 5.00% based on the rate approved by the California Department of Education for each program
which did not have a pre-defined allowable indirect cost rate. The District did not elect to use the 10% de minimis
cost rate as covered in 2 CFR §200.414 Indirect Costs. The following programs utilized a lower indirect cost rate
based on program restrictions or other factors determined by the District:
Program AL # Indirect Cost Rate
ESSA Title III - English Learner 84.365 2.00%