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: ndirect Cost Rate
Indirect costs were calculated in accordance with 2 CFR §200.412 Direct and Indirect Costs. The District used an
indirect cost rate of 5.48% 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. There were no programs that charged indirect costs that used
a rate under the approved rate.
Program ALN Indirect Cost Rate
ESSA School Improvement Funding for LEA's 84.010 3.49%
Title IV Student Support & Academic Enrichment 84.424 5.04%
Title III English Learner Student Program 84.365 5.09%
Head Start 93.600 4.90%