Notes to SEFA
The federal programs as listed in the schedule of expenditures of federal and certain state awards are accounted for by the School District in the General Fund for U.S. Department of Education programs and in the Food Service Fund for U.S. Department of Agriculture programs.
The School District uses the modified accrual basis of accounting to report federal, state and other grants. Revenues designated for payment of specified School District expenditures are recognized when the related expenditures are incurred. Any excess of receipts or expenditures at the fiscal year-end are recorded as deferred revenue or a receivable, respectively. The modified accrual basis of accounting is described in Note A to the financial statements. Total assistance is valued at the sum of cash received and the value of U.S.D.A. donated foods based upon the federal price list accompanying each shipment.
Title I Grants to Local Educational Agencies - To help local educational agencies (LEAs) improve teaching and learning in high-poverty schools in particular for children failing, or most at-risk of failing, to meet challenging State academic standards. Supporting Effective Instruction State Grants (Title II) - To provide grants to State Educational Agencies (SEAs), and, through the SEAs, to Local Educational Agencies (LEAs) in order to increase student academic achievement consistent with challenging State academic standards; improve the quality and effectiveness of teachers, principals, and other school leaders; increase the number of teachers, principals, and other school leaders who are effective in improving student academic achievement in schools; and provide low-income and minority students greater access to effective teachers, principals, and other school leaders. English Language Acquisition State Grants (Title III) - To help ensure that English learners (ELs), including immigrant children and youth, attain English proficiency and meet the same challenging State academic standards that all children are expected to meet. Student Support and Academic Enrichment Program (Title IV) - To improve student’s academic achievement by increasing the capacity of States, local educational agencies (LEAs), schools and local communities to: (1) provide all students with access to a well-rounded education; (2) improve school conditions for student learning; and (3) improve the use of technology in order to improve the academic achievement and digital literacy for all students. Elementary and Secondary School Emergency Relief (ESSER) Funds - To provide the School District with emergency relief funds to address the impact that COVID-19 has had, and continues to have, on elementary and secondary schools. Special Education - Preschool Grants (IDEA Preschool) - To provide grants to States to assist them in providing special education and related services to children with disabilities ages 3 through 5 years, and at a State's discretion, to 2- year- old children with disabilities who will reach age three during the school year. Special Education - Grants to States (IDEA, Part B) - To provide grants to States to assist them in providing special education and related services to all children with disabilities. National School Lunch Program (NSLP) - To assist States, through cash grants and food donations, in providing a nutritious nonprofit lunch service for school children and to encourage the domestic consumption of nutritious agricultural commodities. School Breakfast Program (SBP) - To assist States in implementing a nutritious nonprofit breakfast service for school children, through meal reimbursements and food donations.
The School District has not elected to use the de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.