Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal award activity of Unified School District No. 218 under programs of the federal government for the fiscal year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Unified School District No. 218, it is not intended to and does not present the aggregate cash and unencumbered cash balances and receipts and expenditures of Unified School District No. 218.
Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards are reported on the regulatory basis of accounting, which are accounting practices prescribed by the State of Kansas and are described in Note 1 to the School District’s regulatory financial statement. basis
Unified School District No. 218 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.