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: The District operates “schoolwide programs” at all school sites. Using federal funding, schoolwide programs are
designed to upgrade an entire educational program within a school for all students, rather than limiting services to
certain targeted students. The following federal program amounts were expended by the District in its schoolwide
programs:
Program ALN Amount Expended
Title I 84.010 169,087
ESSA School Improvement Funding 84.010 241,988