Notes to SEFA
Title: SEFA completion
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Management has utilized the Cash Management System Grant Auditor Report in preparing theSchedule of Expenditures of Federal Awards.
Title: reconciliation of SEFA to financial statement revenue
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Reconciliation of revenues from federal sources per governmental funds financial statements and expenditures per the Schedule of Expenditures of Federal Awards:Revenues from federal sources per June 30, 2022 governmental fund financial statements $6,123,987 Federal revenues not included on the Schedule of Expenditures of Federal Awards asthe District is not a subrecipient of the pass through entity (195,228)Expenditures per Schedule of Expenditures of Federal Awards $5,928,759