Notes to SEFA
The accounting policies used in preparing the Schedule of Expenditures of Federal Awards are the same as those used in the preparation of the fund financial statements as described in Note 1. C. to the financial statements except that school breakfast and lunch federal reimbursement revenues and food commodities received are also reported as expenditures.
The Child Nutruition Cluster consists of Awards Listing Numbers 10.553, 10.555, 10.556, 10.559, and 10.582. Program Clusters are treated as one proggram for major program determination and testing.
The District did not elect to use the 10% de minimis indirect cost rate.