Notes to SEFA
This schedule is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the basic financial statements.
The District uses the modified cash basis of accounting and does not account for non-cash or cash expended inventories.
No federal awards received by the District were provided to any sub-recipient during the fiscal year.
Commodities received and expended were valued by the Food Service Section of the Missouri Department of Elementary and Secondary Education.
The District elected not to use the 10% de minimis indirect cost rate.