Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mid America Technology Center, District No. 8
under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations Part 220, Uniform Administrative Requirements, Cost Principles. and Audit Requirements for
Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Mid America Technology Center, District No. 8
it is not intended to and does not present financial position, changes in financial position or cash flows.
Expenditures reported on the Schedule are reported on using the cash basis of accounting. Some amounts presented in the schedule may differ from
amounts presented in, or used in the preparation of the basic financial statements. Such expenditures are recognized following the cost principles contained
in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement.
Mid America Technology Center, District No. 8 has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
Mid America Technology Center, District No. 8 did not have any awards that have been passed through to sub recipients.