Notes to SEFA
For all federal programs, the District uses the fund types specified in Texas Education Agency's Financial Accountability System Resource Guide. Special revenue funds are used to account for resources restricted to, or designated for, specific purposes by a grantor.
The information in the Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
National School Lunch Program – Noncash assistance represents USDA-donated commodities received during the fiscal year. The related expenditures in the Schedule relate to the issuance of the commodities to the District's campuses.
Expenditures for the JROTC, MAC, and the Child Nutrition programs are not specifically attributable to the federal revenue source and are shown on the Schedule in an amount equal to federal revenue.
In accordance with TEA instructions, federal funds in the amount of $148,947, for the School Health and Related Services (SHARS), recorded in in the general fund, have been excluded from the Schedule.
The District elected not to use the 15% de minimis indirect cost rate provided by the Uniform Guidance and instead follows the indirect cost rate approved annually by TEA.
See the Notes to the SEFA for chart/table.