Notes to SEFA
Accounting Policies: The schedule of expenditures of Federal awards includes the Federal grant activity of the District and is presented onthe modified accrual basis of accounting. The information in this schedule is presented in accordance with therequirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented inthis schedule may differ from amounts presented in or used in the preparation of the financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.