Notes to SEFA
Basis of Presentation
The schedule of expenditures of federal awards includes amounts that represent non-cash transactions. The value of these non-cash transactions was determined by the monthly commodities credits received against food purchases made during the fiscal year for the National School Lunch Program. Reconciliation of Schedule of Expenditures of Federal Awards to Basic Financial Statements Revenues Per Schedule of Expenditures of Federal Awards $ 9,429,750 Add - Medicaid Fees-for-Services Program 3 34,228 Add - Reserve Officers' Training Corps 2 95,763 Total Federal Revenues Per Basic Financial Statements 10,059,741
Of the federal expenditures presented in the schedule, the District did not provide any federal awards to subrecipients. The District did not have any federal insurance in effect during the year, and did not have any federal loans or loan guarantees outstanding at year end.
The District did not elect to use the 10% de minimis cost rate as covered in Uniform Guidance § 200.414 Indirect Facilities and Administration Costs.