Notes to SEFA
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of Brownsville Independent School District (the "District"). The District’s reporting entity is defined in Note I-A of the 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. In accordance with TEA instructions, federal funds for the School Health and Related Services (SHARS) have been excluded from the Schedule of Expenditures of Federal Awards. Federal funds for R.O.T.C, the Child Nutrition Cluster, the Child and Adult Care Food Program, School Health and Related Services (SHARS), Medicaid Administrative Claims (MAC), and revenues for indirect costs are reported in the General Fund. All other federal programs are accounted for and reported in Special Revenue Funds.
The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The District’s significant accounting policies, including the modified accrual basis of accounting, are presented in Note I-C of the basic financial statements. The Schedule of Expenditures of Federal Awards 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.
The District has received a negotiated indirect cost rate from TEA and may not elect to use a de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs.
Federal revenues per the Statement of Revenues Expenditures and changes in Fund Balance - Governmental Funds (Exhibit C-3) 87,151,229 QSCB 2010A-E Subsidy (873,134) Emergency connectivity funding (ECF) (250,506) School health and related services revenue ( 1,060,423) Federal expenditures per the Schedule of Expenditures of Federal Awards (Exhibit K-1) $ 84,967,166