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. B to the financial statements (Fund Financial Statements) except that school lunch and breakfast federal reimbursement revenues and food commodities received are also reported as expenditures.
The Child Nutrition Cluster consists of Assistance Listing 10.553, 10.555, 10.556, 10.559 and 10.582 and the Special Education Cluster includes Assistance Listing 84.027 and 84.173. Each program cluster is treated as one program for major program determination and testing.
The School did not elect to use the 10% de minimis indirect cost rate.