Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting.
The accompanying Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting.
The District did not charge any indirect costs to any of the federal grants and programs during this fiscal year. Consequently, the District did not use the 10% de minimis cost rate.
The following CFDAs have been deemed a cluster of programs by the Office of Management and Budget and, therefore, are treated as one program in determining the major programs to be audited. CHILD NUTRITION CLUSTER 10.553/10.555/10.559. SPECIAL EDUCATION CLUSTER (IDEA) 84.027/84.173.MEDICAID CLUSTER 93.778
Access reimbursements received under CFDA #93.778 Revenue Code 8810 are classified as fee-for-service revenues and are not recognized as federal awards for the purpose of the Schedule of Expenditures of Federal Awards.