Notes to SEFA
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 subrecipients.
Federal revenues per the Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds (Exhibit C-3) $ 4,411,576 Less: School Health And Related Services (36,837) ERATE (42,548) Federal expenditures per the Schedule of Expenditures of Federal Awards (Exhibit K-1) $ 4,332,191