* The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. The
Governmental Fund types are accounted for using a current financial resources measurement focus. All Federal
grant funds were accounted for in a Special Revenue Fund or, in some instances, in the General Fund which are
Governmental Fund type funds.
With this measurement focus, only current assets and current liabilities and the fund balance are included on the
balance sheet. Operating statements of these funds present increases and decreases in net current assets. The
modified accrual basis of accounting is used for the Governmental Fund types. This basis of accounting
recognizes revenues in the accounting period in which they become susceptible to accrual, i.e., both measurable
and available, and expenditures in the accounting period in which the fund liability is incurred, if measurable,
except for unmatured interest on General Long-Term Debt, which is recognized when due, and certain
compensated absences and claims and judgments, which are recognized when the obligations are expected to be
liquidated with expendable available financial resources. Federal grant funds are considered to be earned to the
extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received,
they are recorded as unearned revenues until earned.
* The District must submit to the pass-through entity, no later than 90 calendar days (or an earlier date as agreed
upon by the pass-through entity and the District) after the end date of the period of performance, all financial,
performance, and other reports as required by the terms and conditions of the Federal award. The Federal
awarding agency or pass-through entity may approve extensions when requested and justified by the non-Federal
entity, as applicable (2 CFR 200.344(a)).
Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must
liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end
date of the performance as specified in the terms and conditions of the Federal award (2 CFR 200.344(b)).
* Assistance Listing Number (CFDA) numbers for commodity assistance are the Assistance Listing Number
(CFDA) numbers of the programs under which USDA donated the commodities.
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of
the District. The District's reporting entity is defined in Note I of the basic financial statements. Federal awards
received directly from federal agencies, as well as federal awards passed through other government agencies, are
included on the Schedule of Expenditures of Federal Awards.
The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting.
The information in this schedule is-presented in accordance with the requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the financial statements.
None of the federal programs expended by the District were provided to sub-recipients.