Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) is presented in accordance with the requirements of 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The District receives food commodities from the U.S. Department of Agriculture for use in its food service program and are valued based on the USDA’s Donated Commodity Price List. Commodities are recorded under Assistance Listing #10.555 on the Schedule. The commodities, in the amount of $114,496, are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools.
The District provided no federal awards to subrecipients.