Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes federal grant activity of Sheridan County School District #2 (the District). The District receives federal awards both directly from federal agencies and indirectly through pass-through entities.
Federal program expenditures included in the Schedule are presented on the modified accrual basis of accounting. The information in the Schedule is presented in accordance with requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
The District has not elected to utilize the 10 percent de minimis indirect cost rate.
The District did not pass any portion of federal awards to subrecipients.