Notes to SEFA
Accounting Policies: 1. SIGNIFICANT ACCOUNTING POLICIESOrganizationThe accompanying Schedule of Expenditures of Federal Awards represents all Federal awards administered by the WesthillCentral School District. The School Districts organization is defined in Note 1 to the School Districts basic financialstatements.Basis of AccountingThe expenditures in the accompanying schedule are presented on an accrual basis of accounting. The information in thisschedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presentedin this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statementsFood DonationNon-monetary assistance is reported in the schedule at fair market value of the food commodities received. At June 30, 2022,the School District had food commodities totaling $2,791 in inventory.Cluster ProgramsThe following programs are identified by OMB Compliance Supplement to be part of a cluster of programs:U.S. Department of AgricultureNutrition ClusterAL #10.553 School Breakfast ProgramAL #10.555 National School Lunch ProgramU.S. Department of EducationSpecial Education ClusterAL #84.027 Special Education - Grants to States (IDEA, Part B)AL #84.173 Special Education - Preschool Grants (IDEA Preschool)Indirect Cost RateThe School District has not elected to use the 10% de minimis indirect cost rate.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.